An impurity of a first conductivity type is implanted onto a silicon carbide substrate through an opening in a mask layer. First and second films made of first and second materials respectively are formed. It is sensed that etching of the first material is performed during anisotropic etching, and then anisotropic etching is stopped. An impurity of a second conductivity type is implanted onto the silicon carbide substrate through the opening narrowed by the first and second films. Thus, the impurity regions can be formed in an accurately self-aligned manner.