A semiconductor device includes a semiconductor layer that has a main surface, a trench gate structure that includes a trench formed in the main surface and having a first sidewall at one side, a second sidewall at the other side and a bottom wall in a cross-sectional view, an insulation layer formed on an inner wall of the trench, and a gate electrode embedded in the trench with the insulation layer between the trench and the gate electrode and having an upper end portion positioned at a bottom-wall side with respect to the main surface, a plurality of first-conductivity-type drift regions that are respectively formed in a region at the first sidewall side of the trench and in a region at the second sidewall side of the trench such as to face each other with the trench interposed therebetween in a surface layer portion of the main surface and that are positioned in a region at the main surface side with respect to the bottom wall, and a plurality of first-conductivity-type source/drain regions that are formed in surface layer portions of the plurality of drift regions, respectively.