A method includes a first process in which a first wiring is provided on a surface of a semiconductor substrate; a second process in which a light transmitting substrate is attached to the surface; a third process in which the semiconductor substrate is thinned so that the thickness of the semiconductor substrate is smaller than the thickness of the light transmitting substrate; a fourth process in which a through hole is formed in the semiconductor substrate; a fifth process in which a dip coating method is performed using a resin material and thus a resin insulating layer is provided; a sixth process in which a contact hole is formed in the resin insulating layer; and a seventh process in which a second wiring is provided on a surface of the resin insulating layer, and the first wiring and the second wiring are electrically connected via a contact hole.