It is expected that both reduction of the resistance of a source region and reduction of a leakage current in a gate oxide film be achieved in an MOSFET in a silicon carbide semiconductor device. A leakage current to occur in a gate oxide film of the MOSFET is suppressed by reducing roughness at an interface between a source region and the gate oxide film. If an impurity concentration is to become high at a surface portion of the source region, the gate oxide film is formed by dry oxidation or CVD process. If the gate oxide film is formed by wet oxidation, the impurity concentration at the surface portion of the source region is controlled at a low level.