Properties of a semiconductor device are improved. A semiconductor device having a superjunction structure, in which p-type column regions and n-type column regions are periodically arranged, is configured as follows. Each n-type column region has a vertical section including an n-type epitaxial layer located between trenches and a tapered embedded n-type epitaxial film disposed on a side face ofthe trench. Each p-type column region includes an embedded p-type epitaxial film disposed within the trench. The tapered embedded n-type epitaxial film is thus provided on the sidewall of the trench in which the p-type column region is to be disposed, thereby the p-type column region is allowed to have an inverted trapezoidal shape, leading to an increase in margin for a variation in concentrationof a p-type impurity in the p-type column region. On resistance can be reduced by lateral diffusion of an n-type impurity (for example, As).