A semiconductor device includes: a semiconductor substrate of the
first-type; a semiconductor region of the first-type formed on the
substrate; a gate electrode a part of which is present within a trench
selectively formed in part of the semiconductor region, and an extended
top-end to have a wide width via a stepped-portion; a gate
insulating-film formed between the trench and the gate electrode along a
wall surface of the trench; a base layer of the second-type on the region
via the film to enclose a side-wall except a bottom of the trench; a
source region of the first-type adjacent to the film outside the trench
in the vicinity of a top surface of the base layer; and an
insulating-film formed partially between a bottom-surface of the top-end
and a top-surface of the source region and formed to have a thickness
larger than that of the gate insulating-film within the trench.