Semiconductor device and manufacturing method thereof

According to one embodiment, a semiconductor device includes a first loop and a second loop. A folded-back portion is a portion formed by stretching out the first loop from a first bond in a first direction and then folding it back in a second direction. The folded-back portion is in a shape in which it is squashed against the first bond. The second loop is bonded to the folded-back portion. An end of the second loop is located at a second position. The second position is offset in a direction in which the first loop extends, from a first position. The first position is the center of the first bond of the first loop.