A semiconductor device having a high withstand voltage in which a stable withstand voltage can be obtained and a method for manufacturing the same. A JTE region having a second conductivity type is formed in a portion on an outer peripheral end side of an SiC substrate from a second conductivity type SiC region in a vicinal portion of a surface on one of sides in a thickness direction of a first conductivity type SiC epitaxial layer. A first conductivity type SiC region having a higher concentration of an impurity having the first conductivity type than that of the SiC epitaxial layer is formed in at least a vicinal portion of a surface on one of sides in a thickness direction of a portion in which the JTE regions are bonded to each other.