A semiconductor device is provided having an insulated gate type transistor comprising a semiconductor body. First and second semiconductor regions define source and drain regions buried in the semiconductor body. A third semiconductor region defines a channel region disposed between the first and second semiconductor regions. A recess is provided having a bottom surface and a side surface. The recess is formed in the semiconductor body and is provided adjacent to the third semiconductor region. An insulating film is formed on the entire side surface of the recess, and a gate electrode comprising a metallic region is provided in the recess. The first, second and third regions, the gate electrode region and the insulating film are juxtaposed in a direction along a main face of the semiconductor body. The insulating film and the gate electrode region substantially occupy the recess.