According to one embodiment, a method is disclosed for manufacturing a semiconductor device. The method can include selectively implanting an impurity into a underlying layer containing silicon using a mask to form a boron-added region and an etched region. The boron-added region contains boron, and a boron concentration of the etched region is lower than a boron concentration in the boron added region. The method can include forming a pair of holes reaching the etched region in the stacked body including a plurality of layers of electrode layers. The method can include forming a depression part connected to a lower end of each of the pair of holes in the underlying layer by removing the etched region through the holes using an etching solution.