A semiconductor device that permits effective use of a region positioned under a positional detection mark or an external electrode, i.e., the region that has not been conventionally utilized may be provided. In a semiconductor device including a lower layer, a shielding film and an upper layer, the lower layer includes at least one selected from the group consisting of a positional detection mark, a quality testing element, and a circuit element. The shielding film is formed on the lower layer and shields an energy beam used for detecting a positional detection mark. The upper layer includes a positional detection mark formed on the shielding film.