A semiconductor embedded module 1 of the present invention has a configuration in which a semiconductor device 20, which is an electronic component such as a semiconductor IC (die) in a bare chip state, is embedded in a resin layer 10 (second insulating layer). In the semiconductor device 20, a redistribution layer 22 is connected to land electrodes. A protective layer 24 (first insulating layer) is provided on the redistribution layer 22, and is provided with openings such that external connection pads P of the redistribution layer 22 are exposed. Also, the resin layer 10 is formed to cover the protective layer 24, and vias V are formed at the positions of the respective external connection pads P of the redistribution layer 22. The grinding rate of the resin layer 10 is larger than that of the protective layer 24.