A semiconductor device has: a semiconductor substrate having a surface which has a predetermined pattern, in which an insulating layer is embedded; an interlayer insulator film formed on the substrate, the interlayer insulator film having a protective coat for protecting the substrate; and an electrode formed on the interlayer insulator film. In addition, a method for manufacturing a semiconductor device comprises the steps of: forming a semiconductor substrate having a surface which has a groove in which an insulating layer is embedded; forming a protective coat for protecting the surface of the semiconductor substrate, on the upper surface of the insulating layer embedded in the groove; and forming an electrode on the protective coat. According to the semiconductor device and the method for manufacturing the same, it is possible to more sufficiently planarize the surface of the insulating layer by the rotary polishing method, and it is possible to decrease the bonding damage applied to a underlayer portion serving as a bed of the semiconductor device when carrying out the wire bonding.