Abstract: There is provided an insulating gate type semiconductor device including (a) a semiconductor region defining a cell region and a field region, the cell region including a drain region, a base region, and a source region, a first recess being formed throughout the source region and reaching an intermediate depth of the base region, (b) a gate insulating film partially covering an exposed surface of the source region therewith, entirely covering an exposed surface of the base region, and partially covering an exposed surface of the drain region therewith, (c) a gate electrode formed on the gate insulating film, (d) a field insulating film formed on the semiconductor region in the field region, (e) a first gate wiring layer formed on the field insulating film in electrical connection with the gate electrode, the first gate wiring layer being formed with a second recess, (f) a source electrode in electrical isolation from the gate electrode, but in electrical connection with both an inner surface of the first rec