A MOSFET includes: a substrate provided with a trench having a side wall surface having an off angle of not less than 50° and not more than 65° relative to a {0001} plane; an oxide film; and a gate electrode. The substrate includes a source region, a body region, and a drift region formed to sandwich the body region between the source region and the drift region. The source region and the body region are formed by means of ion implantation. The body region has an internal region sandwiched between the source region and the drift region and having a thickness of 1 μm or smaller in a direction perpendicular to a main surface thereof. The body region has an impurity concentration of 3×1017 cm−3 or greater.