Abstract: It is an object of the present invention to provide a semiconductor device with high performance and reliability, in which peeling off of interconnection layers or conductive layers due to thermal stress developed during packaging of a semiconductor substrate is suppressed, and thus electrical break down is prevented and an efficient method for manufacturing the semiconductor device. The semiconductor device of the present invention is characterized by having a semiconductor substrate, an interconnection layer 12, a first conductive layer 15, an interlayer insulating film 16 and a second conductive layer 17. The method for manufacturing the semiconductor device of the present invention is characterized by containing at least forming an interconnection layer, forming a first conductive layer, forming an interlayer insulating film and forming a second conductive layer so as to be electrically connected to the first conductive layer.