An electronic device including a shielded electronic element, and a method for manufacturing a shielding structure. An oxide film is formed on the surface of a silicon substrate having a [100] face. Part of the oxide film is removed to form a first window region. Silicon substrates are joined together to form an SOI substrate, which includes a buried mask having a second window region. Substrate thinning is then performed, and oxide films are formed on the two surfaces of the SOI substrate so that the first window region has a large area and includes the region above the buried second window region. Then, anisotropic etching is performed to form a cap that includes a step. Wire bonding for shielding is performed on the step.