A semiconductor device has a cell which includes a first semiconductor region of a first conductive type, a base region of a second conductive type on the first semiconductor region, a source region of the first conductive type on the base region, a gate electrode penetrating through the base region in a first direction to reach the first semiconductor region and extending in a second direction, and a gate insulting film between the gate electrode and the first semiconductor region, between the gate electrode and the base region, and between the gate electrode and the source region. The cell has a region having a first threshold voltage and a region having a second threshold voltage higher than the first threshold voltage.