A semiconductor device disclosed in the present application includes: a semiconductor substrate; a first silicon carbide semiconductor layer located on a principal surface of the semiconductor substrate, the first silicon carbide semiconductor layer including a drift region of a first conductivity type, a body region of a second conductivity type, and an impurity region of a first conductivity type; a trench provided in the first silicon carbide semiconductor layer so as to reach inside of the drift region; a second silicon carbide semiconductor layer of the first conductivity type located at least on a side surface of the trench so as to be in contact with the impurity region and the drift region; a gate insulating film; a gate electrode; a first ohmic electrode; and a second ohmic electrode. The body region includes a first body region which is in contact with the second silicon carbide semiconductor layer on the side surface of the trench, and a second body region which is in contact with the drift region and has a smaller average impurity concentration than the first body region.