According to one embodiment, a semiconductor device includes a first electrode, first and third semiconductor regions of a first conductivity type, second and fourth semiconductor regions of a second conductivity type, a gate electrode and a second electrode. The third semiconductor region is disposed on one portion of the second semiconductor region. The fourth semiconductor region is disposed on another portion of the second semiconductor region, is positioned below the third semiconductor region. The second electrode includes first and second portions separated from each other and allowing the fourth semiconductor region to be positioned therebetween, and the third portion disposed on the first and second portions and arranged with the third semiconductor region. The first, second, and third portions are in contact with the fourth semiconductor region.