Abstract: According to one embodiment, a semiconductor device includes a semiconductor layer of a first conductivity type, a first semiconductor region, a second semiconductor region, a gate electrode, a first electrode layer, an insulating member and a second electrode layer. The first semiconductor region of a second conductivity type is provided on a surface of the semiconductor layer. The second semiconductor region of the first conductivity type is selectively provided on a surface of the first semiconductor region. The gate electrode opposes the first semiconductor region and the second semiconductor region via a gate insulating film. The first electrode layer is electrically connected to the first semiconductor region and the second semiconductor region. The insulating member is embedded in a recess formed in a surface of the first electrode layer. The second electrode layer is provided on the first electrode layer and the insulating member.