Semiconductor device

A semiconductor device includes a semiconductor portion of a first conductivity type, a first semiconductor layer and a second semiconductor layer of a second conductivity type separated from each other and provided in an upper layer portion of the semiconductor portion, a gate electrode provided on the semiconductor portion, a first contact piercing the gate electrode, a second contact piercing the gate electrode, a first insulating film provided between the first semiconductor layer and a side surface of the first contact and between the first contact and the gate electrode, and a second insulating film provided between the second semiconductor layer and a side surface of the second contact and between the second contact and the gate electrode. A lower portion of the first contact is disposed inside the first semiconductor layer, a lower end of the first contact is connected to the first semiconductor layer.