An aspect of the present invention provides a semiconductor device that includes a first conductivity type semiconductor body, a source region in contact with the semiconductor body, whose bandgap is different from that of the semiconductor body, and which forms a heterojunction with the semiconductor body, a gate insulating film in contact with a portion of junction between the source region and the semiconductor body, a gate electrode in contact with the gate insulating film, a source electrode, a low resistance region between and in contact with the source electrode and the source region, and connected ohmically with the source electrode, and a drain electrode connected ohmically with the semiconductor body.