It is an object to reduce defective conduction in a wiring board or a semiconductor device whose integration degree is increased. It is another object to manufacture a highly reliable wiring board or semiconductor device with high yield. In a wiring board or a semiconductor device having a multilayer wiring structure, a conductive layer having a curved surface is used in connection between conductive layers used for the wirings. The top of a conductive layer in a lower layer exposed by removal of an insulating layer therearound has a curved surface, so that coverage of the conductive layer in the lower layer with a conductive layer in an upper layer stacked thereover can be favorable. A conductive layer is etched using a resist mask having a curved surface, so that a conductive layer having a curved surface is formed.