SEMICONDUCTOR ELEMENT AND METHOD OF MANUFACTURING SEMICONDUCTOR ELEMENT

A semiconductor element includes a drain layer, a drift region selectively provided in the drain layer, a base region selectively provided in the drift region, a source region selectively provided in the base region, first and/or second metal layers selectively provided in at least one of the source region and the drain layer from the front surface to the inside of at least one of the source region and the drain layer, a gate electrode in a trench shape extending in a direction substantially parallel to the front surface of the drain layer from a part of the source region through the base region adjacent to at least the part of the source region to a part of the drift region, a source electrode connected to the first metal layer, and a drain electrode connected to the drain layer or the second metal layer.