A semiconductor device includes a first-conductivity-type semiconductor layer, a base region of a second-conductivity-type formed in an upper portion of the first-conductivity-type semiconductor layer, first though third trenches penetrating through the base region and reaching to the first-conductivity-type semiconductor layer, the first through third trenches being linked to one another, a source interconnect layer buried in the first through third trenches, the source interconnect layer including a protruding portion, a gate electrode buried in the first trench and the third trench, and formed over the source interconnect layer, a source metal contacting the protruding portion of the source interconnect layer, and a gate metal contacting the gate electrode in the third trench. A contact face between the source metal and the protruding portion at the second trench is formed higher than a contact face between the gate metal and the gate electrode at the third trench.