A semiconductor device of the present invention includes a semiconductor layer in which a gate trench is formed, a gate insulating film formed along an inner surface of the gate trench, a gate electrode that is buried in the gate trench through the gate insulating film and that has a lower electrode and an upper electrode that are separated upwardly and downwardly from each other with an intermediate insulating film between the lower electrode and the upper electrode, and a gate contact that is formed in the gate trench so as to pass through the upper electrode and through the intermediate insulating film and so as to reach the lower electrode and that electrically connects the lower electrode and the upper electrode together.