There is provided a technique for suppressing the operation of a parasitic transistor in a semiconductor device having a voltage sense structure. The semiconductor device includes: a semiconductor layer; a first impurity region; a second impurity region; a first semiconductor region; a second semiconductor region; a first electrode; a second electrode; and a third electrode. The second impurity region includes a low lifetime region at least under the second semiconductor region. The low lifetime region is a region having a defect density higher than that in a surface layer of the second impurity region or a region in which a heavy metal is diffused.