According to a method for manufacturing a device in which an electrode of an element is electrically connected to a penetrating wire in a substrate, a structure is prepared in which the element is arranged on the first substrate having a through hole formed therein: and a second substrate is prepared which has an electroconductive seed layer formed thereon. Then, a wall part is formed on the first substrate; a seed layer is joined to a face on an element side of the structure through a bonding layer; the bonding layer is removed; and the seed layer is exposed in the inside of the opening. The inside of the wall part and the through hole is filled with a conductor, with the use of the seed layer through electrolytic plating.