A semiconductor switching element includes a first gate electrode and a second gate electrode. The first gate electrode is disposed, via a first gate insulating film, inside a first trench that extends from an upper surface of an emitter region to reach a semiconductor layer, and intersects with the emitter region, a base region, and a charge storage layer. The second gate electrode is disposed, via a second gate insulating film, inside a second trench that extends from the upper surface of the emitter region and an upper surface of a conductive region to reach the semiconductor layer, and is adjacent to the emitter region, the base region, the charge storage layer, and the conductive region. The second trench is smaller in depth than the first trench, and the second trench is smaller in width than the first trench.