An electronic component incorporation substrate and a method for manufacturing the same that provide a high degree of freedom for selecting materials. An electronic component incorporation substrate includes a first structure, which has a substrate and an electronic component. The substrate includes a substrate body having first and second surfaces. A first wiring pattern is formed on the first surface and electrically connected to a second wiring pattern formed on the second surface through a through via. The electronic component is electrically connected to the first wiring pattern. The electronic component incorporation substrate includes a sealing resin, which seals the first structure, and a third wiring pattern, which is connected to the second wiring pattern through a second via.