A semiconductor device of an embodiment includes a silicon carbide layer including first and second trenches, a first silicon carbide region of n-type, a second silicon carbide region of p-type disposed between the first trench and the second trench and having a depth deeper than depths of the first and second trenches, and a third silicon carbide region of n-type on the second silicon carbide region, a first gate electrode, a second gate electrode. The second silicon carbide region includes a first region of which a depth becomes deeper toward the second trench, and a second region of which a depth becomes deeper toward the first trench. In the second silicon carbide region, a first concentration distribution of a p-type impurity has a first concentration peak at a first position, and has a second concentration peak at a second position closer to the second trench than the first position.