There is provided a silicon carbide semiconductor device having excellent electrical characteristics such as channel mobility, and a method for manufacturing the same. A semiconductor device includes a substrate made of silicon carbide and having an off-angle of greater than or equal to 50° and less than or equal to 65° with respect to a surface orientation of {0001}, a p-type layer serving as a semiconductor layer, and an oxide film serving as an insulating film. The p-type layer is formed on the substrate and is made of silicon carbide. The oxide film is formed to contact with a surface of the p-type layer. A maximum value of the concentration of nitrogen atoms in a region within 10 nm of an interface between the semiconductor layer and the insulating film (interface between a channel region and the oxide film) is greater than or equal to 1×1021 cm−3.