An insulated gate type semiconductor device comprising: a body region arranged at an upper surface side in a semiconductor substrate, the body region having a first conductivity type semiconductor; a drift region in contact with a bottom surface of the body region, the drift region having a second conductivity type semiconductor; and a trench section penetrating the body region from an upper surface of the semiconductor substrate and reaching a level below a bottom surface of the body region, wherein the insulated gate type semiconductor device further comprises: a floating region surrounded by the drift region, the floating region having a first conductivity type semiconductor, wherein a bottom of the trench section is arranged in the floating region, in the trench section, there are formed an insulating layer consisting of deposited insulating material and a gate electrode arranged above the insulating layer and facing the body region, a lower end of the gate electrode is arranged above a top of the floating region, and an intermediate floating region arranged above the top of the floating region and being surrounded by the drift region, the intermediate floating region having a first conductivity type semiconductor, wherein the trench section penetrates the intermediate floating region, and a top of the insulating layer is arranged above a top of the intermediate floating region. a body region arranged at an upper surface side in a semiconductor substrate, the body region having a first conductivity type semiconductor; a drift region in contact with a bottom surface of the body region, the drift region having a second conductivity type semiconductor; and a trench section penetrating the body region from an upper surface of the semiconductor substrate and reaching a level below a bottom surface of the body region, wherein the insulated gate type semiconductor device further comprises: a floating region surrounded by the drift region, the floating region having a first conductivity type semiconductor, wherein a bottom of the trench section is arranged in the floating region, in the trench section, there are formed an insulating layer consisting of deposited insulating material and a gate electrode arranged above the insulating layer and facing the body region, a lower end of the gate electrode is arranged above a top of the floating region, and an intermediate floating region arranged above the top of the floating region and being surrounded by the drift region, the intermediate floating region having a first conductivity type semiconductor, wherein the trench section penetrates the intermediate floating region, and a top of the insulating layer is arranged above a top of the intermediate floating region. a floating region surrounded by the drift region, the floating region having a first conductivity type semiconductor, wherein a bottom of the trench section is arranged in the floating region, in the trench section, there are formed an insulating layer consisting of deposited insulating material and a gate electrode arranged above the insulating layer and facing the body region, a lower end of the gate electrode is arranged above a top of the floating region, and an intermediate floating region arranged above the top of the floating region and being surrounded by the drift region, the intermediate floating region having a first conductivity type semiconductor, wherein the trench section penetrates the intermediate floating region, and a top of the insulating layer is arranged above a top of the intermediate floating region.