A semiconductor device includes a semiconductor layer of a second conductive type, a first diffused region of a first conductive type formed in the semiconductor layer, a second diffused region of the second conductive type selectively formed in the first diffused region, a trench formed in the semiconductor layer, a gate electrode housed in the trench with a gate insulator intervening, a top surface of the gate electrode being lower than a top surface of the second diffused region, a first oxide film housed in the trench and formed over the gate electrode, a second oxide film housed in the trench and formed over the first oxide film, a third oxide film housed in the trench and formed over the second oxide film, and a source electrode formed over the third oxide film and electrically connecting to the first and second diffused regions.