PURPOSE: To reduce the cost, to facilitate working and capacity trimming.

CONSTITUTION: A coupling substrate 31 is constituted of a resin. For example, a glass epoxy resin and a bismoleimide-triazine resin having a dielectric constant (r=2 to 6) which is proper to coupling capacity formation, are used as a resin material. Therefore, the working such as the cutting of a coupling substrate 31 itself, or capacitor electrode films 32-34 formed on the surface of the coupling substrate 31 can be simply attained. Also, the patterning of the capacitor electrode films 32-34 can be simply attained by etching or the like. Moreover, the capacity trimming can be also simply attained in order to obtain capacity coupling among the capacitor electrode films 32-34.