A method for manufacturing a semiconductor device is disclosed. The method for manufacturing a semiconductor device includes preparing a base material, preparing a plurality of semiconductor elements each having a connection terminal, preparing a wiring board provided with a first wiring, arranging the plurality of semiconductor elements on the base material, covering the plurality of semiconductor elements on the base material with an insulating material, arranging the wiring board on at least one of the plurality of semiconductor elements so that the first wiring is connected to at least some of the connection terminals of the plurality of semiconductor elements covered with the insulating material, and forming a second wiring around the first wiring. The first wiring has finer wiring than the second wiring.