A P type drift layer is formed in an N type epitaxial layer from under a drain layer to under an N type body layer under a source layer through under an element isolation insulation film. This P type drift layer is shallower immediately under the drain layer than under the element isolation insulation film, and gradually shallows from under the element isolation insulation film to the N type body layer to be in contact with the bottom of the N type body layer. Since the P type drift layer is thus diffused in a wide region, a wide current path is formed from the N type body layer to the drain layer, and the current drive ability is enhanced and the drain breakdown voltage is also increased.