In a semiconductor substrate preparation step, a semiconductor substrate which is made of SiC and in which a first semiconductor region of a first conductivity type is formed is prepared. In a second semiconductor region forming step, a second semiconductor region is formed by implanting an impurity of a second conductivity type into a first semiconductor region through multiple ion implantation steps while varying implantation depths of the respective multiple ion implantation steps. In the second semiconductor region forming step, a dose amount of the impurity when an implantation energy of multiple ion implantation steps is the largest is smaller than a dose amount of impurity when the implantation energy is not the largest.