A method for manufacturing a semiconductor device includes forming a recess over a surface of an n-type semiconductor substrate, forming a gate insulation film over an inner wall and a bottom face of the recess, embedding a gate electrode into the recess, forming a p-type base layer in the surface layer of the substrate so as to be shallower than the recess; and forming an n-type source layer in the p-type base layer so as to be shallower than the p-type base layer. The impurity profile of the p-type base layer in a thickness direction includes a second peak being located closer to a bottom face side of the substrate than the first peak and being higher than the first peak, and a third peak located between the first peak and the second peak by implanting impurity ions three times or more at ion implantation energies different from each other.