Semiconductor device and method of manufacturing the same

A semiconductor device according to an embodiment of the present invention has a transistor section which includes a trench gate type transistor, and a gate line section which includes a part provided between transistor sections. The device includes a semiconductor substrate, a semiconductor layer formed on the semiconductor substrate, a base layer formed in the semiconductor layer, and provided with trenches in the transistor section and the gate line section, the trenches in the transistor section extending in a first direction parallel to a direction in which the transistor extends, the trenches in the bit line section extending in a second direction perpendicular to the first direction, and the trenches in the transistor section penetrating the base layer to reach the semiconductor layer, a source layer formed in the semiconductor layer in the transistor section, the source layer being located on the base layer, a gate insulator formed on surfaces of the base layer and the semiconductor layer exposed to the trenches in the transistor section and the gate line section, and on an upper surface of the base layer between the trenches in the gate line section, a gate line layer formed on the gate insulator, and including a part buried in the trenches in the transistor section, an inter layer dielectric formed on the gate line layer, and a source line layer formed on the inter layer dielectric, and electrically connected to the source layer in the transistor section.