A type semiconductor device includes: a first semiconductor layer of a first conductivity type; a second semiconductor layer of a second conductivity type; a third semiconductor layer of the first conductivity type; a plurality of gate electrodes which are formed in gate trenches via gate insulating films, the gate trenches being formed through the second semiconductor layer and the third semiconductor layer; a plurality of impurity regions of the second conductivity type which are formed at regions below bottoms of contact trenches, the contact trenches being formed at the third semiconductor layer in a thickness direction thereof between corresponding ones of the gate trenches and longitudinal cross sections of the contact trenches being shaped in ellipse, respectively; first electrodes which are formed so as to embed the contact trenches and contacted with the impurity regions, respectively; and a second electrode formed on a rear surface of the semiconductor substrate.