According to one embodiment, the semiconductor device includes a drift region, a first semiconductor region, a second semiconductor region, a main electrode, first gate electrodes and a second gate electrode. The first gate electrodes and the second gate electrode between a pair of first gate electrodes are provided in the drift region. The first semiconductor region is provided between the first gate electrodes and the second gate electrode. The first semiconductor region has a first side surface opposite to the one of the adjacent ones and a second side surface partially opposite to the second gate electrode. The second semiconductor region is selectively provided on the first semiconductor region. The main electrode has a portion directly adjacent to part of the second side surface and the second semiconductor region.