A semiconductor device sends and receives electrical signals. The semiconductor device includes a first substrate provided with a first circuit region containing a first circuit; a multi-level interconnect structure provided on the first substrate; a first inductor provided in the multi-level interconnect structure so as to include the first circuit region; and a second inductor provided in the multi-level interconnect structure so as to include the first circuit region, wherein one of the first inductor and the second inductor is connected to the first circuit and the other of the first inductor and the second inductor is connected to a second circuit.