A vertical super junction MOSFET and a lateral MOSFET are integrated on the same semiconductor substrate. The lateral MOSFET is electrically isolated from the vertical super junction MOSFET by an n-buried isolating layer and an n-diffused isolating layer. The lateral MOSFET is formed of a p-well region formed in an n− semiconductor layer bounded by the n-buried isolating layer and n-diffused isolating layer, an n-source region and n-drain region formed in the p-well region, and a gate electrode that covers a portion of the p-well region sandwiched by the n-source region and n-drain region. As the n-buried isolating layer is formed at the same time as an n-layer (3) of the vertical super junction MOSFET, it is possible to reduce cost. Also, it is possible to suppress parasitic action between the elements with the n-buried isolating layer.