The present invention relates to a semiconductor device having an MCP (Multi Chip Package) structure in which a plurality of semiconductor chips are mounted in the same package, a manufacturing method therefor and a semiconductor substrate used therein. Atop a first semiconductor chip that is a memory chip is mounted a second semiconductor chip that is a logic chip, with a first functional chip and a second functional chip that together form the first semiconductor chip being joined together via an unsliced scribe line. Additionally, a first functional chip and a second functional chip are given the same chip composition (32-bit memory) and respectively rotated 180 degrees relative to each other. These configurations are intended to improve performance, reduce costs and improve yield.