Aiming at adjusting the height of bump electrodes connected to lands on a substrate, a semiconductor device 100 has a first interconnect substrate 103 and a second interconnect substrate 101. On one surface of these substrates, first lands 111 and second lands 113 are provided. The plane geometry of the second lands 113 is a polygon characterized by the inscribed circle thereof having an area smaller than the area of the inscribed circle of the first land.