To improve characteristics of a semiconductor device. A first p-type semiconductor region having an impurity of a conductivity type opposite from that of a drift layer is arranged in the drift layer below a trench, and a second p-type semiconductor region is further arranged that is spaced at a distance from a region where the trench is formed as seen from above and that has the impurity of the conductivity type opposite from that of the drift layer. The second p-type semiconductor region is configured by a plurality of regions arranged at a space in a Y direction (depth direction in the drawings). Thus, it is possible to reduce the specific on-resistance while maintaining the breakdown voltage of the gate insulating film by providing the first and second p-type semiconductor regions and further by arranging the second p-type semiconductor region spaced by the space.