An IGBT has an emitter region, a top body region that is formed below the emitter region, a floating region that is formed below the top body region, a bottom body region that is formed below the floating region, a trench, a gate insulating film that covers an inner face of the trench, and a gate electrode that is arranged inside the trench. When a distribution of a concentration of p-type impurities in the top body region and the floating region, which are located below the emitter region, is viewed along a thickness direction of a semiconductor substrate, the concentration of the p-type impurities decreases as a downward distance increases from an upper end of the top body region that is located below the emitter region, and assumes a local minimum value at a predetermined depth in the floating region.