Semiconductor device and method for manufacturing

A semiconductor device comprising:

• a semiconductor substrate that has an upper surface and a lower surface, wherein
• in a depth direction connecting the upper surface and the lower surface of the semiconductor substrate, a hydrogen concentration distribution has a hydrogen concentration peak, a helium concentration distribution has a helium concentration peak, and a donor concentration distribution has a first donor concentration peak and a second donor concentration peak,
• the hydrogen concentration peak and the first donor concentration peak are located at a first depth, and the helium concentration peak and the second donor concentration peak are located at a second depth which is deeper than the first depth with respect to the lower surface,
• each concentration peak has an upward slope in which a concentration value increases from the lower surface toward the upper surface, and
• a value which is obtained by normalizing a gradient of the upward slope of the second donor concentration peak by a gradient of the upward slope of the helium concentration peak is smaller than a value which is obtained by normalizing a gradient of the upward slope of the first donor concentration peak by a gradient of the upward slope of the hydrogen concentration peak.