This semiconductor device includes: an n-type SiC drift layer; a p-type base region; an n-type source region selectively embedded in the top part of the base region; p-type base contact regions selectively embedded in the top part of the base region so as to form a first gap with the source region along the direction; a gate electrode provided via a gate insulating film; and an n-type drain region. The top surface of the drain region has an off-angle relative to the direction towards the direction, and an alignment mark for positioning is formed on the top surface. The drift layer and the base region are epitaxially grown films, and a width wg of the first gap is set in accordance with a positional deviation width of the alignment mark caused by the off-angle and epitaxial growth.