An object of the present disclosure is to reduce masks and to reduce the variation in the profile of an impurity layer in a semiconductor device. A method of manufacturing a semiconductor device includes a step (b) of forming a base layer on a first main surface side of a drift layer in an active region by implanting p-type impurity ions of using the first mask, a step of (c) of forming an emitter layer on the first main surface side of the base layer by implanting n-type impurity ions using the first mask, a step (d) of forming trenches after the steps (b) and (c), a step (e) of embedding a gate electrode inside the trenches, and a step (g) of converting a part of the emitter layer into a first contact layer by implanting the p-type impurity ions having a high dosage using a second mask.