The present invention includes steps below: (a) forming, on a drift layer, a first ion implantation mask and a second ion implantation mask individually by photolithography to form a third ion implantation mask, the first ion implantation mask having a mask region corresponding to a channel region and having a first opening corresponding to a source region, the second ion implantation mask being positioned in contact with an outer edge of the first ion implantation mask and configured to form a base region; (b) implanting impurities of a first conductivity type from the first opening with an ion beam using the third ion implantation mask to form a source region in an upper layer part of the silicon carbide drift layer; (c) removing the first ion implantation mask after the formation of the source region; and (d) implanting impurities of a second conductivity type with an ion beam from a second opening formed in the second ion implantation mask after the removal of the first ion implantation mask to form a base region deeper than the source region in the upper layer part of the drift layer.