Semiconductor elements and methods for fabricating semiconductor elements that allow semiconductor elements having the same function to utilize different packaging methods. An exemplary semiconductor element includes a first semiconductor element portion, including an internal circuit, electrodes electrically connected to the internal circuit, and a first insulating layer covering the internal circuit while exposing the electrodes; and a second semiconductor element portion electrically connected to the electrodes and formed on the first insulating layer, the second semiconductor element portion including a wiring layer having a first pad and a second pad, and a second insulating layer configured to cover either one of the first pad or the second pad while exposing the other one of the first pad and the second pad.