A silicon carbide semiconductor element includes a silicon carbide semiconductor layer of a first conductivity type, a body region of a second conductivity type, a channel layer made of a silicon carbide semiconductor disposed on the silicon carbide semiconductor layer so as to be in contact with at least a part of the body region, and a gate electrode disposed on the channel layer via a gate insulating film. The channel layer has a multilayer structure of a high-concentration impurity layer containing impurities of the first conductivity type, a first medium-concentration impurity layer containing impurities of the first conductivity type, and a first low-concentration impurity layer containing impurities of the first conductivity type. The first low-concentration impurity layer is disposed closer to the body region than the high-concentration impurity layer and the first medium-concentration impurity layer.