Characteristics of a semiconductor device are improved. A semiconductor device has a laminated insulating film formed above a lower-layer inductor. This laminated insulating film includes a first polyimide film, and a second polyimide film formed on the first polyimide film and having a second step between the first polyimide film and the second polyimide film. An upper-layer inductor is formed on the laminated insulating film. Since such a laminated structure of the first and second polyimide films is adopted, the film thickness of the insulating film between the lower-layer and upper-layer inductors can be increased, so that withstand voltage can be improved. Further, the occurrence of a depression or peeling-off due to defective exposure can be reduced, and step disconnection of a Cu (copper) seed layer or a plating defect due to the step disconnection can also be reduced.