Spacer resin pattern layer which precisely aligns a light-emitting element or a light-receiving element relative to both a waveguide pattern layer and electrical circuit pattern layer from the semiconductor wafer level. A substratum of resin having a through-hole provided for electrical communication with an electrical circuit pattern layer is formed on a semiconductor wafer. A truncated cone-shaped three-dimensional reflective surface is formed to guide the emitted light towards or received light from a waveguide pattern layer. A metal film is deposited planarly in a predetermined range from the center when positioned relative to the position of the through-hole. A truncated cone-shaped mold is stamped in the center. By modifying the direction of the light using this tapered structure, the precision tolerance is increased and optical loss is reduced.