Provided is a semiconductor device, wherein at least one mesa portion contacting a gate trench portion thereof comprises: a first conductivity type emitter region with a doping concentration higher than a drift region, exposed on the top of the substrate and contacting the gate trench portion; a second conductivity type base region under the emitter region, contacting the trench portion, having a first peak in a doping concentration distribution in a depth direction of the substrate; a first conductivity type accumulation region under the base region, having a doping concentration higher than the drift region; and a second conductivity type intermediate region at a depth position between the base region and the accumulation region, having at least one of a second peak and a kink portion from the first peak to a depth position of a bottom of the trench portion in the doping concentration distribution in the depth direction.