Printed wiring board and method for manufacturing the same

A method for manufacturing a printed wiring board, comprising:

• forming an intermediate substrate comprising a resin insulation layer and a conductive layer such that the conductive layer is formed on a surface of the resin insulation layer and comprises a plurality of NSMD pads;
• and
• forming a solder-resist layer on the resin insulation layer such that the solder-resist layer has a plurality of openings exposing the plurality of NSMD pads, respectively,
• wherein the forming of the solder-resist layer comprises forming a lower solder-resist layer on the surface of the resin insulation layer and forming an upper solder-resist layer on the lower solder-resist layer such that each of the openings has a lower opening portion formed in the lower solder-resist layer and an upper opening portion formed in the upper solder-resist layer and having a size which is greater than a size of the lower opening portion.