Semiconductor device with tapered trenches and impurity concentration gradients

A single crystal semiconductor layer of a first conduction type is disposed on a surface of a semiconductor substrate. A plurality of trenches are provided in the semiconductor layer to form a plurality of first semiconductor regions of the first conduction type at intervals in a direction parallel to the surface. An epitaxial layer is buried in the plurality of trenches to form a plurality of second semiconductor regions of a second conduction type. The plurality of second semiconductor regions each includes an outer portion with a high impurity concentration formed against an inner wall of the trench, and an inner portion with a low impurity concentration formed inner than the outer portion.