The capacitance between the gate electrode film and the drain layer of semiconductor device is reduced while keeping the resistance low, with the breakdown voltage of the gate insulating film also being maintained at a sufficient level. A trench 10 is formed with the bottom of the trench at a comparatively shallow position in an N-epitaxial layer 18. The thickness of a bottom surface part 16 of a gate electrode film 11 is formed so as to be thicker than other parts of the gate electrode film 11. Also, when a P type body layer 19 is formed, an interface between the P type body layer 19 and an N-epitaxial layer 18 is located at a deeper position than a bottom end of the gate electrode film 11.