Improvements are achieved in the performance and reliability of a semiconductor device. In a trench in an n-type semiconductor substrate, a gate electrode for a trench-gate field effect transistor is formed via a gate insulating film. A p-type semiconductor region for channel formation is formed so as to be adjacent to the trench. Over the p-type semiconductor region, a source n+-type semiconductor region is formed so as to be adjacent to the trench. In the semiconductor substrate, a first p-type column is formed under the p-type semiconductor region. Under the first p-type column, a second p-type column is formed. The first p-type column is internally included in the second p-type column in plan view. The two-dimensional size of the second p-type column is larger than the two-dimensional size of the first p-type column.