A method for manufacturing a semiconductor device includes the steps of
(a) forming a wiring layer on a semiconductor substrate having an
integrated circuit and a pad electrically connected to the integrated
circuit, the wiring layer being electrically connected to the pad, (b)
forming a resin layer covering the wiring layer, (c) forming a first
concave portion at an area of the resin layer, the area overlapping the
wiring layer, by a first process, (d) forming a through-hole in the resin
layer by removing a bottom of the first concave portion by a second
process, the second process differing from the first process, and forming
a second concave portion in the wiring layer in such a way that an angle
between an osculating plane at any point of a surface of the second
concave portion and a top surface of the wiring layer, with the angle
being defined outside the second concave portion is 90.degree. or more
and (e) providing an external terminal in the second concave portion of
the wiring layer.