The present invention offers a device requiring a reduced number of manufacturing processes and providing high electrical reliability, and a method for manufacturing the device. The method for manufacturing the device forms through holes in a substrate, fills the through holes with a conductive material through electroplating from a first surface side of the substrate, polishes the conductive material to form through wirings, and forms an element portion on the first surface side. Then, the method processes the substrate so that the positions of the end faces of the through wirings measured from the substrate surface on the first surface side are made smaller in depth than the positions of the end faces of the through wirings measured from the substrate surface on the second surface side.