A semiconductor device includes: an n-type drift region; a p-type base region above the drift region; a gate electrode disposed inside a trench above the drift region with a gate insulating film between the trench and the gate electrode; an n-type source region above the base region; a source electrode connected to the source region; an n-type drain region below the drift region; a drain electrode connected to the drain region; a p-type protective layer that is disposed inside the drift region and below the trench, the protective layer protruding beyond a trench width of the trench; and a p-type conductive path formation layer that is disposed between the protective layer and a bottom of the trench and protrudes beyond the trench width, the conductive path formation layer having protruding regions of which an impurity concentration therein is set so that an inversion layer is formed during ON.