On a single-crystal substrate, a drift layer is formed. The drift layer has a first surface facing the single-crystal substrate, and a second surface opposite to the first surface, is made of silicon carbide, and has first conductivity type. On the second surface of the drift layer, a collector layer made of silicon carbide and having second conductivity type is formed. By removing the single-crystal substrate, the first surface of the drift layer is exposed. A body region and an emitter region are formed. The body region is disposed in the first surface of the drift layer, and has the second conductivity type different from the first conductivity type. The emitter region is disposed on the body region, is separated from the drift layer by the body region, and has first conductivity type.