An ion implanted region is formed by implanting Mg ions into a predetermined region of the surface of the first p-type layer. Subsequently, a second n-type layer is formed on the first p-type layer and the ion implanted region. A trench is formed by dry etching a predetermined region of the surface of the second n-type layer until reaching the first n-type layer. Next, heat treatment is performed to diffuse Mg. Thus, a p-type impurity region is formed in a region with a predetermined depth from the surface of the first n-type layer below the ion implanted region. Since the trench is formed before the heat treatment, Mg is not diffused laterally beyond the trench. Therefore, the width of the p-type impurity region is almost the same as the width of the first p-type layer divided by the trench.