In a semiconductor element, a body region of a second conductivity type includes a first body region in contact with a surface of a first silicon carbide semiconductor layer, and a second body region in contact with a bottom surface of the body region of the second conductivity type. The impurity concentration of the first body region is twice or more the impurity concentration of the second body region. A second silicon carbide semiconductor layer of a first conductivity type, which is a channel layer, has an impurity concentration distribution in a direction perpendicular to a semiconductor substrate, and an impurity concentration on a side in contact with the gate insulating film is lower than an impurity concentration on a side in contact with the first body region.