A semiconductor device includes: a silicon substrate that includes a high-concentration layer containing first conductivity type impurities; a low-concentration layer formed on the high-concentration layer and containing first conductivity type impurities; a first electrode and a second electrode formed on the low-concentration layer; a vertical semiconductor element that allows current to flow between the second electrode and the high-concentration layer; and a first trench unit that realizes electric connection between the first electrode and the high-concentration layer. The first trench unit consists of first polysilicon containing first conductivity type impurities, and a diffusion layer configured to surround the first polysilicon in a plan view and to contain first conductivity type impurities. The first polysilicon is configured to reach the high-concentration layer by penetrating the low-concentration layer. Respective concentrations of the first conductivity type impurities contained in the first polysilicon and in the diffusion layer are kept constant in a direction from the low-concentration layer to the high-concentration layer.