In a semiconductor device, a semiconductor chip is connected to a board through an interconnection layer. A plurality of first terminals, a plurality of second terminals and a plurality of third terminals are provided on the board, the interconnection layer and the semiconductor chip, respectively. The second terminals are connected to the first terminals through the board. The third terminals are connected to the second terminals. The interconnection layer is rotatable about a rotation axis perpendicular to an upper surface of the interconnection layer. A first terminal having a specific function out of the first terminals and a third terminal having the specific function out of the third terminals are connected to each other by rotating the interconnection layer.