A semiconductor element according to the present invention includes: a semiconductor substrate of a first conductivity type; a first silicon carbide semiconductor layer of the first conductivity type on the semiconductor substrate; a body region of a second conductivity type defined in the first silicon carbide semiconductor layer; an impurity region of the first conductivity type defined in the body region; a second silicon carbide semiconductor layer of the first conductivity type on the first silicon carbide semiconductor layer; a gate insulating film on the second silicon carbide semiconductor layer; a gate electrode on the gate insulating film; a first ohmic electrode connected to the impurity region; and a second ohmic electrode on the back surface of the semiconductor substrate. The body region includes first and second body regions. The average impurity concentration of the first body region is twice or more as high as that of the second body region. And the bottom of the impurity region is deeper than that of the first body region.