SEMICONDUCTOR DEVICE AND METHOD FOR MANUFACTURING SEMICONDUCTOR DEVICE

A semiconductor device includes: a first trench provided from the upper surface of a first impurity layer to the inside of a first semiconductor layer, a second trench provided from the upper surface of a second impurity layer to a position lower than the lower surface of the first semiconductor layer; a second semiconductor layer of a first conductivity type provided on the surface layer of the first impurity layer and disposed to be interposed between the first trench and a third impurity layer in a plan view; and a third semiconductor layer of the first conductivity type provided in the surface layer of the second impurity layer and disposed to be interposed between the second trench and the third impurity layer in the plan view.