A semiconductor device of an embodiment includes a silicon carbide layer having first and second plane, the silicon carbide layer including trench having a first portion and a second portion, the second portion having a width smaller than the first portion, an n-type first silicon carbide region, a p-type second silicon carbide region between the first silicon carbide region and the first plane, a p-type third silicon carbide region between the second silicon carbide region and the first plane and having a p-type impurity concentration lower than the second silicon carbide region, an n-type fourth silicon carbide region between the third silicon carbide region and the first plane, and an n-type fifth silicon carbide region between the second portion and the second silicon carbide region and having an n-type impurity concentration higher than the first silicon carbide region; and a gate electrode in the trench.