Semiconductor device and manufacturing method

A semiconductor device of an embodiment includes: a first semiconductor element; a first insulating resin that seals the first semiconductor element; a wiring substrate having a pad; a first wiring that extends from the first semiconductor element toward the wiring substrate, and has a first head portion and a first column portion, the first column portion connected to the first semiconductor element and the first head portion exposed on a surface of the first insulating resin; and a first conductive bonding agent that electrically connects the first head portion of the first wiring and the pad. When a surface of the first head portion facing a side of the first insulating resin is defined as a first surface. A surface of the first insulating resin on a side of the wiring substrate is defined as a second surface. A distance from a surface of the wiring substrate on a side of the first insulating resin to the first surface is defined as a first distance, and a distance from a surface of the wiring substrate on