A semiconductor device includes an alignment mark arranged on a surface, and
including
a high reflectance portion and a flat low reflectance portion; and a first silicon
oxide film formed internally and provided with a plurality of first embedded portions
filled with a material different from a material of portions around the embedded
portions. The first embedded portions are formed in at least a portion of a region
avoiding a portion shaded by projecting the high reflectance portion onto the silicon
oxide film.