Wiring substrate and method for manufacturing the same

A method for manufacturing a wiring substrate, comprising:

• forming, on a support member, a plurality of insulating layers including a first insulating layer such that the first insulating layer is positioned at one end of the plurality of insulating layers in a lamination direction and has an accommodating portion penetrating through the first insulating layer, and a plurality of conductive layers laminated on the insulating layers and including a first conductive layer formed on one end side of the first insulating layer in the lamination direction and a second conductive layer formed on an opposite side of the first insulating layer with respect to the one end side in the lamination direction;
• and
• removing the support member from the insulation and conductive layers,
• wherein the forming of the insulation and conductive layers comprises forming the first conductive layer on the support member, forming the first insulating layer on the support member such that the first insulating layer covers the first conductive layer on the support member, forming the accommodating portion in the first insulating layer such that the accommodating portion penetrates through the first insulating layer, accommodating a semiconductor element in the accommodating portion of the first insulating layer such that the semiconductor element is positioned in the accommodating portion of the first insulating layer, forming the second conductive layer on the first insulating layer such that the second conductive layer is formed on the opposite side of the first insulating layer with respect to the first conductive layer, and forming the second insulating layer on the first insulating layer such that the second insulating layer covers the second conductive layer and the semiconductor element, fills a gap formed between the first insulating layer and the semiconductor element in the accommodating portion and does not contain a reinforcing material, the removing of the support member comprises removing the support member from the first insulating layer such that the semiconductor element is accommodated in the accommodating portion of the first insulating layer before the support member is removed from the first insulating layer, and the plurality of insulating layers includes the first insulating layer comprising a reinforcing material.