Semiconductor device and method of manufacturing the same

A semiconductor device comprising:

• a first conductive type silicon carbide substrate having first and second surfaces;
• a first conductive type silicon carbide layer provided on the first surface of the silicon carbide substrate;
• a second conductive type first silicon carbide region provided on the silicon carbide layer;
• a first conductive type second silicon carbide region provided on the first silicon carbide region;
• a second conductive type third silicon carbide region provided selectively in the silicon carbide layer, the third silicon carbide region being in contact with the first silicon carbide region;
• a gate electrode provided in the second silicon carbide region, the first silicon carbide region, and the third silicon carbide region;
• a gate insulating film provided between the gate electrode and the second silicon carbide region, the gate insulating film provided between the gate electrode and the first silicon carbide region, the gate insulating film provided between the gate electrode and the third silicon carbide region;
• a first electrode provided on the second silicon carbide region;
• and
• a second electrode provided on the second main surface.