Semiconductor device and method for manufacturing the same

A semiconductor device, comprising:

• a semiconductor substrate that has an integrated circuit and an electrode, the electrode being electrically coupled to the integrated circuit;
• a resin layer that is formed on the semiconductor substrate, the resin layer having an upper surface and a lower surface, the uppers surface and the lower surface opposing each other, the lower surface facing the substrate;
• and
• a spiral inductor that is formed on the upper surface of the resin layer with a spiral wiring line, the spiral inductor being electrically coupled to the electrode, the spiral inductor having a first portion and a second portion thicker than the first portion, the second portion making contact with the resin layer while the first portion is positioned apart from the upper surface of the resin layer.

A method for manufacturing a semiconductor device, comprising:

• forming a resin layer on a semiconductor substrate having an integrated circuit and an electrode electrically coupled to the integrated circuit;
• forming a metal layer on the resin layer;
• and
• wet etching the metal layer to form a spiral inductor formed with a wiring line having both ends in a width direction intersecting an axial line spirally extending and a mid-portion between the both ends, at least the both ends being formed so as to be positioned apart from the resin layer with a gap interposed between the both ends and the resin layer, at least a part of a lower layer of the mid-portion remains in the wet etching of the metal layer.