Provided is a semiconductor device formed with a trench portion for providing a concave portion in a gate width direction and with a gate electrode provided within and on a top surface of the trench portion via a gate insulating film. At least a part of a surface of each of the source region and the drain region is made lower than other parts of the surface by removing a thick oxide film formed in the vicinity of the gate electrode. Making lower the part of the surface of each of the source region and the drain region allows current flowing through a top surface of the concave portion of the gate electrode at high concentration to flow uniformly through the entire trench portion, which increase an effective gate width of the concave portion formed so as to have a varying depth in a gate width direction.