A semiconductor device and a method of manufacturing the same, to appropriately determine an impurity concentration distribution of a field relieving region and reduce an ON-resistance. The semiconductor device includes a substrate, a first drift layer, a second drift layer, a first well region, a second well region, a current control region, and a field relieving region. The first well region is disposed continuously from an end portion adjacent to the vicinity of outer peripheral portion of the second drift layer to a portion of the first drift layer below the vicinity of outer peripheral portion. The field relieving region is so disposed in the first drift layer as to be adjacent to the first well region.