A vertical MOSFET having a trench gate structure includes an n−-type drift layer and a p-type base layer formed by epitaxial growth. In the n−-type drift layer, an n-type region, an upper second p+-type region, a lower second p+-type region and a first p+-type region are provided. The lower second p+-type region is provided orthogonal to a trench, and a total mathematical area regions that are between the first p+-type region and the p-type base layer and that include the n-type region is at least two times a total mathematical area of regions that are between the first p+-type region and the p-type base layer and that include the upper second p+-type region.