A multilayer wiring board has a structure in which vias are formed on an inner wiring layer in directions toward both surfaces of the inner wiring layer, respectively, and lands are each defined in the inner wiring layer at a position to be connected to one of the vias, each of the lands having a side surface formed in a tapered shape. The lands include first lands and second lands, and the vias include a via connected to a surface on a smaller diameter side of the first land, and a via connected only to a surface on a larger diameter side of the second land. The size of the surface of the larger diameter side of the second land is equal to the size of the surface of the smaller diameter side of the first land.