A semiconductor device according to the present embodiment includes a semiconductor substrate having a first n-type silicon carbide layer and a second n-type silicon carbide layer, a first p-type impurity region formed in the n-type silicon carbide layer, a first n-type impurity region of 4H—SiC structure formed in the n-type silicon carbide layer, a second n-type impurity region of 3C—SiC structure formed in the n-type silicon carbide layer having a depth shallower than the first n-type impurity region, a gate insulating film, a gate electrode formed on the gate insulating film, and a metallic silicide layer formed above the first n-type impurity region and having a bottom portion and a side surface portion such that the second n-type impurity region is sandwiched between the first n-type impurity region and at least the side surface portion.