Hydrogen atoms and crystal defects are introduced into an n− semiconductor substrate by proton implantation. The crystal defects are generated in the n− semiconductor substrate by electron beam irradiation before or after the proton implantation. Then, a heat treatment for generating donors is performed. The amount of crystal defects is appropriately controlled during the heat treatment for generating donors to increase a donor generation rate. In addition, when the heat treatment for generating donors ends, the crystal defects formed by the electron beam irradiation and the proton implantation are recovered and controlled to an appropriate amount of crystal defects. Therefore, for example, it is possible to improve a breakdown voltage and reduce a leakage current.