A MOSFET includes: a substrate having a first trench formed therein, the first trench opening on a side of one main surface; a gate insulating film; and a gate electrode. The substrate includes an n type source region, a p type body region, an n type drift region, and a p type deep region making contact with the body region and extending to a region deeper than the first trench. The first trench is formed such that a distance between the wall surface and the deep region increases with increasing distance from the main surface of the substrate.