A semiconductor device includes a vertical semiconductor element having a super junction structure constructed of a first conductivity-type drift layer disposed on a surface of a semiconductor substrate and second conductivity-type regions having a stripe shape defining a longitudinal direction in one direction and being arranged at a predetermined column pitch in the drift layer. When a surplus concentration obtained by dividing a difference between an electrical charge of the second conductivity-type region and an electrical charge of a first conductivity-type region by the column pitch is i, a depth of the super junction structure is z, a surplus concentration gradient as a change of the surplus concentration i per unit depth dz is di/dz, and a central withstand voltage in which a margin is added to a desired withstand voltage is Vmax, the super junction structure is configured such that the surplus concentration gradient di/dz satisfies a relation of 0 > ⅆ i ⅆ z > - ( 7.97 × 10 11 V max ) 2 · 1 10000 .