本发明提高半导体设备之特性。半导体设备包含形成于层间绝缘膜IL2上之线圈CL1及配线M2、形成于层间绝缘膜IL3上之配线M3、以及形成于层间绝缘膜IL4上之线圈CL2及配线M4。而且，线圈CL2与配线M4之距离DM4大于线圈CL2与配线M3之距离DM3(DM4>DM3)。又，线圈CL2与配线M3之距离DM3大于等于位于线圈CL1与线圈CL2之间之层间绝缘膜IL3之膜厚与层间绝缘膜IL4之膜厚之和。借此，可提高容易产生高电压差之线圈CL2与配线M4之间等之绝缘耐压。又，设置包围变压器形成区域1A及周边电路形成区域1B之密封环形成区域1C，而谋求提高耐湿性。

To improve characteristics of a semiconductor device. This semiconductor device has: a coil (CL1) and wiring (M2), which are formed on an interlayer insulating film (IL2); wiring (M3) formed on the interlayer insulating film (IL3); and a coil (CL2) and wiring (M4), which are formed on the interlayer insulating film (IL4). A distance (DM4) between the coil (CL2) and the wiring (M4) is larger than a distance (DM3) between the coil (CL2) and the wiring (M3) (DM4>DM3). Furthermore, the distance (DM3) between the coil (CL2) and the wiring (M3) is equal to or more than a sum of a film thickness of the interlayer insulating film (IL3) positioned between the coil (CL1) and the coil (CL2), and a film thickness of the interlayer insulating film (IL4). Consequently, a withstand voltage of regions, such as a region between the coil (CL2) and the wiring (M4), can be improved, said regions being susceptible to generating a large voltage difference. Furthermore, a seal ring forming region (1C) that surrounds a transformer forming region (1A) and a peripheral circuit forming region (1B) is provided, and moisture resistance is improved.