Power MOSFET semiconductor device and method of manufacturing the same

A semiconductor device includes a semiconductor substrate of a first conductivity type, on which a semiconductor layer having a trench extending in the depth direction toward the semiconductor substrate is formed. A first region of the first conductivity type is formed in the depth direction along one side of the trench in the semiconductor layer and contacts the semiconductor substrate. A second region of the first conductivity type is formed in a surface area of the semiconductor layer and close to the trench and contacts the first region. A third region of the second conductivity type is formed in the surface area of the semiconductor layer. A fourth region of the first conductivity type is formed in a surface area of the third region. A gate insulation film and a gate electrode are provided on the surface of the third region between the second region and the fourth region.