In a vertical MOSFET of a trench gate structure, a high-concentration implantation region is provided in a p-type base region formed from a p-type silicon carbide layer formed by epitaxial growth, so as to include a portion in which a channel is formed. The high-concentration implantation region is formed by ion implantation of a p-type impurity into the p-type silicon carbide layer. The high-concentration implantation region is formed by p-type ion implantation and has an impurity concentration profile in which concentration differences in a depth direction form a bell-shaped curve at a peak of impurity concentration that is higher than that of the p-type silicon carbide layer. In the p-type base region, disorder occurs partially in the crystal structure consequent to the ion implantation for forming the high-concentration implantation region.