According to one embodiment, the first resin layer is provided on the first face of the upper layer chip. The first interconnect layer is electrically connected to the upper layer chip. The second resin layer extends into a region outside chip. The region is outer side of a side face of the upper layer chip. The second interconnect layer is provided in the second resin layer. The second interconnect layer is connected to the first interconnect layer and extending into the region outside chip. The lower layer chip is mounted on the surface side of the first resin layer, and is connected to the first interconnect layer. The first sealing resin covers the upper layer chip.