Semiconductor device with vertical transistors

In a conventional power MOSFET, an electric field concentration occurs at a gate electrode bottom portion on the outermost periphery of an operating area, thereby causing a deterioration in high voltage strength between the drain and the source, or between the collector and emitter. In this invention, a trench at the outermost periphery of an operating area is shallower than trenches of the operating area. Thereby, the electric field concentration at the gate electrode bottom portion on the outermost periphery of the operating area is relieved, and a deterioration in high voltage strength between the drain and source is suppressed. Furthermore, by narrowing the outermost peripheral trench aperture portion, trenches different in depth can be formed by an identical step.