A semiconductor device includes a semiconductor chip having a multilayer interconnect, a first spiral inductor and a second spiral inductor formed in the multilayer interconnect, and an interconnect substrate formed over the semiconductor chip and having a third spiral inductor and a fourth spiral inductor. The third spiral inductor overlaps the first spiral inductor in a plan view. The fourth spiral inductor overlaps the second spiral inductor in the plan view. The third spiral inductor and the fourth spiral inductor collectively include a line, the line being spirally wound in a same direction in the third spiral inductor and the fourth spiral inductor.