<p>A semiconductor device includes a chip having a base semiconductor layer (10), an insulation layer (12) provided on the base semiconductor layer, and an upper semiconductor layer (14) provided on the insulation layer; a mounting substrate (30) on which the chip is mounted at the base semiconductor layer; and a connecting portion (22) that electrically couples first terminals (32) provided on the mounting substrate and a surface or second terminals (19) provided thereon of the base semiconductor layer.</p>