A method for manufacturing a semiconductor device having a field-effect transistor, including forming a trench in a semiconductor substrate, forming a first insulating film in the trench, forming an intrinsic polycrystalline silicon film over the first insulating film, and introducing first conductive type impurities into the intrinsic polycrystalline silicon film to form a first conductive film. The first conductive film is etched to form a first gate electrode in the trench. Next, a second insulating film is formed in the trench above the first insulating film and the first gate electrode, and a first conductivity type doped polycrystalline silicon film, having higher impurity concentration than the first gate electrode is formed over the second insulating film. The doped polycrystalline silicon film, upper part of the trench ton form a second gate electrode.