A semiconductor device includes a semiconductor layer having a first surface and a second surface, a first region of a first conductivity type formed on the first surface side of the semiconductor layer, a second region of a second conductivity type in contact with the first region, a third region of the first conductivity type that is in contact with the second region and exposed from the first surface side of the semiconductor layer, a gate electrode facing the second region through a gate insulating film, a first electrode that is physically separated from the gate electrode and faces the second region and the third region through an insulating film, a second electrode formed on the semiconductor layer and electrically connected to the first region, the second region, and the first electrode, and a third electrode electrically connected to the third region.