A mask used to form an n+ source layer (11) is formed by a nitride film on the surface of a substrate before a trench (7) is formed. At this time, a sufficient width of the n+ source layer (11) on the surface of the substrate is secured. Thereby, stable contact between the n+ source layer (11) and a source electrode (15) is obtained. A CVD oxide film (12) that is an interlayer insulating film having a thickness of 0.1 micrometer or more and 0.3 micrometer or less is formed on doped poly-silicon to be used as a gate electrode (10a) embedded in the trench (7), and non-doped poly-silicon (13) that is not oxidized is formed on the CVD oxide film (12). Thereby, generation of void in the CVD oxide film (12) is suppressed and, by not oxidizing the non-doped poly-silicon (13), a semiconductor apparatus is easily manufactured.