To adapt a recording medium to a single sided substrate by connecting a semiconductor chip and the inner peripheral end and the outer peripheral end of a spiral pattern via through holes formed on the inner side and the outer side of a winding part in the spiral pattern.

The spiral pattern 12 is spirally installed from the center of a substrate 10 to an edge part. The inner peripheral end 20 and the outer peripheral end 22 for connecting them with the semiconductor chip 14 are installed on the both ends. The semiconductor chip 14 is placed on the surface of the substrate 10 by turning a pad forming face to the substrate 10. A position where the semiconductor chip 14 is placed is above the winding part 13 of the spiral pattern 12. Thus, wiring from the semiconductor chip 14 to the inner peripheral end 20 and the outer peripheral end 22 can avoid the crossing wid the winding part 13. Consequently, constitution by a single sided substrate becomes possible. Since the manufacture process of the single sided substrate is simpler than a double sided substrate such as the non-necessity of the through hole, the single sided substrate is suitable for the recording medium manufactured in large quantity like tags.