Heat treatment is performed twice with respect to a silicon carbide substrate. In the first heat treatment process, after Si ions are implanted in a front surface of the silicon carbide substrate, the silicon carbide substrate contacting an electrode film is heat treated, and a precursor layer of a thermal reaction layer is formed between the electrode film and the silicon carbide substrate that includes a high-concentration impurity region. Thereafter, the unreacted electrode film remaining on the precursor layer of the thermal reaction layer and on an oxide film is removed. In the subsequent second heat treatment process, the silicon carbide substrate from which the unreacted electrode film has been removed is heat treated and the precursor layer of the thermal reaction layer at a bottom area of the opening is converted into the thermal reaction layer.