To improve the breakdown voltage of a semiconductor device. In a terminal region of the semiconductor device, a mesa groove, a recess groove, an electric field relaxation region, and a gradient distributed low concentration p-type layer region are formed. A recess groove is fromed between a device region and the mesa groove so as to surround the device region. A region where a p-type layer is thinned by the recess groove is the electric field relaxation region. The gradient distributed low concentration p-type layer region is formed on the surface of the electric field relaxation region. The average carrier concentration of the entire gradient distributed low concentration p-type layer region is lower than the carrier concentration of the p-type layer. By forming the gradient distributed low concentration p-type layer region, the electric field relaxation region is quickly completely depleted when a reverse voltage is applied, thereby improving the breakdown voltage.