A method for manufacturing a printed circuit board including providing a first resin substrate having a resin plate and a circuit pattern formed on a surface of the resin plate, providing a second resin substrate having a resin plate and an accommodation portion formed in the resin plate of the second substrate, connecting an electrode of a capacitor to the circuit pattern of the first substrate with a bonding material such that the capacitor is mounted to the first substrate, attaching the second substrate to the resin substrate through a bonding resin layer such that the capacitor on the first substrate is accommodated in the accommodation portion of the second substrate, and forming a via hole in the first substrate such that the via hole is electrically connected to the electrode of the capacitor in the accommodation portion of the second substrate.