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 n−-type drift layer, an n-type region, a lower second p+-type region and a first p+-type region are provided. A part of the lower second p+-type region extends in a direction opposite that of a depth of the trench and is connected to the p-type base layer.