The steps of preparing a silicon carbide layer having a main surface, forming on the main surface, a first mask layer located on a first region to be a channel region and having a first opening portion on each of opposing regions with the first region lying therebetween, and forming a high-concentration impurity region having a first conductivity type and being higher in impurity concentration than the silicon carbide layer in a region exposed through the first opening portion, by implanting ions into the main surface with the first mask layer being interposed are included.