Before formation of gate insulating films, an oblique ion implantation of oxygen into opposing sidewalls of trenches, from a top of an oxide film mask is performed, forming oxygen ion-implanted layers in surface regions of the sidewalls. A peak position of oxygen concentration distribution of the oxygen ion-implanted layers is inside the oxide film mask. After removal of the oxide film mask, HTO films constituting the gate insulating films are formed. During deposition of the HTO films, excess carbon occurring at the start of the deposition of the HTO films and in the gate insulating films reacts with oxygen in the oxygen ion-implanted layers, thereby becoming an oxocarbon and being desorbed. The oxygen ion-implanted layers have a thickness in a direction orthogonal to the sidewalls at most half of the thickness of the gate insulating films, and an oxygen concentration higher than any other portion of the semiconductor substrate.