A semiconductor device including an IGBT element having features of a low on-state voltage and a low turn-off loss is provided. The semiconductor device is comprised of a trench gate type IGBT element. The IGBT element includes: a plurality of gate trench electrodes to which gate potential is given; and a plurality of emitter trench electrodes to which emitter potential is given. Between adjacent trench electrodes, a contact to an emitter electrode layer is formed. In this regard, there is formed, in the semiconductor substrate, a P type floating region which is in contact with bottom portions of at least some of the emitter trench electrodes via an interlayer insulation layer.