A semiconductor device, includes a first substrate having a main surface and a rear surface opposing to the main surface, a first circuit including a plurality of transistors formed over the main surface, a first insulating film formed over the main surface to cover the first circuit, a first inductor formed in the first insulating film over the main surface, the first inductor being electrically connected to the first circuit; and a bonding pad formed over the main surface, the bonding pad being located at a first area, the first inductor being located at a second area, the first area being different from the second area in a plan view, and a second substrate having a main surface, a rear surface opposing to the main surface and a second inductor formed over the main surface.