Semiconductor device and manufacturing method thereof and power conversion device

There is provided a vertical MOSFET in which a phenomenon of the deterioration of the line is prevented during a power reflux operation and a forward voltage during the current return operation is low. A semiconductor device includes a hole restriction area is provided between a body region of a second conductivity type and an epitaxial layer of a first conductivity type under a body contact region of a second conductivity type and that for a hole of the source electrode on the body contact region of the second conductivity type and the body region second conductivity type to the epitaxial layer of the first conductivity type flows, as a potential barrier functions.