A negative buffer layer and a positive collector layer are formed on a side of one surface of a semiconductor substrate. The positive collector layer is set to have a low dose amount and set shallow so that a low injection efficiency emitter structure is realized. Break down voltage of a power device is controlled by a thickness of a drift layer. A positive base layer, a negative emitter layer and a positive base contact layer are formed on a side of the other surface of the semiconductor substrate. A negative low resistant layer reduces a junction FET effect. An emitter electrode comes into contact with the negative emitter layer and the positive base contact layer. A collector electrode comes into contact with the positive collector layer. A gate electrode is formed on a gate insulating film above a channel region on a surface portion of the positive base layer.