A semiconductor device includes a semiconductor layer of a first conductivity type having first and second surfaces and an impurity concentration distribution in a first direction from the second surface to the first surface, a first semiconductor region of a second conductivity between the semiconductor layer and the first surface, a second semiconductor region of a first conductivity type between the first semiconductor region and the first surface side, a first trench extending from the first surface into the semiconductor layer, a first electrode located in the first trench over a first insulating film and spaced from the first semiconductor region by a first insulating film, a second electrode located in the first trench over a second insulating film, a second trench extending from the first surface into the semiconductor layer and surrounding the first trench, and a third electrode located in the second trench over a third insulating film.