A method for manufacturing a wiring substrate includes forming a second resin insulating layer on a first resin insulating layer such that the second resin insulating layer is in contact with a surface of the first resin insulating layer, irradiating laser upon the second resin insulating layer such that a recess penetrating through the second resin insulating layer and exposing the first resin insulating layer is formed, and forming a conductor layer including conductor material filled in the recess formed through the second resin insulating layer such that the conductor layer is embedded in the second resin insulating layer. The second resin insulating layer are formed on the surface of the first resin insulating layer such that the first resin insulating layer and the second resin insulating layer have different processability with respect to the laser.