When forming a super junction by the embedded epitaxial method, adjusting a taper angle of dry etching to form an inclined column is generally performed in trench forming etching, in order to prevent a reduction in breakdown voltage due to fluctuations in concentration in an embedded epitaxial layer. However, according to the examination by the present inventors, it has been made clear that such a method makes design more and more difficult in response to the higher breakdown voltage. In the present invention, the concentration in an intermediate substrate epitaxy column area in each substrate epitaxy column area configuring a super junction is made more than that in other areas within the substrate epitaxy column area, in a vertical power MOSFET having the super junction by the embedded epitaxial method.