A technique is provided which allows a chip mounted by wire bonding and a chip mounted by bump electrodes to share a manufacturing process. Both in a case where a chip is electrically coupled to an external circuit by bump electrodes and a case where the chip is electrically coupled to the external circuit by bonding wires, a bump coupling part and a bonding pad are both provided in a single uppermost wiring layer. When the bump electrodes are used, an opening is provided in an insulating film on the bump coupling part and a surface of the bonding pad is covered with the insulating film. On the other hand, when the bonding wires are used, an opening is provided in an insulating film on the bonding pad and a surface of the bump coupling part is covered with the insulating film.