Provided is an insulated gate semiconductor device. In the device, source regions are provided in the entire operation area and a first back gate region is provided below the source region between trenches. Moreover, a second back gate region connected to the first back gate region is provided outside of the source regions. Thereafter, a first electrode layer coming into contact with the source regions is provided in the entire operation area, and a second electrode layer coming into contact with the second back gate regions is provided around the first electrode layer. Accordingly, potentials can be individually applied to the first electrode layer and the second electrode layer. Thus, it is possible to perform control for preventing reverse flow caused by a parasitic diode.