a method of manufacturing a wiring board including forming a base substrate , forming a first insulation layer on a first surface of the base substrate and a second insulating layer on a second surface of the substrate opposing the first surface , forming an ivh that penetrates the base substrate , and cutting the first insulating layer in a first area and cutting the second insulating layer in a second area offset from said first area to form a first substrate laminated to a second substrate with the base layer interposed therebetween , the second substrate having a smaller mounting area than that of the first substrate such that the first substrate extends beyond an edge of the second substrate .