A wiring board includes an insulating base including a first principal surface, a second principal surface opposite to the first principal surface, and a first through hole penetrating the insulating base from the first principal surface to the second principal surface, a functional material provided inside the first through hole, a first insulating layer covering the first principal surface, and a first surface of the functional material, and a second insulating layer covering the second principal surface, and a second surface of functional material. A second through hole is formed in the first insulating layer, the functional material, and the second insulating layer, and a conductive layer is formed on a wall surface of the second through hole.