In an SiC vertical MOSFET comprising a channel region and an n-type inverted electron guide path formed through ion implantation in a low-concentration p-type deposition film, the width of the channel region may be partly narrowed owing to implantation mask positioning failure, and the withstand voltage of the device may lower, and therefore, the device could hardly satisfy both low on-resistance and high withstand voltage. In the invention, second inverted layers (41, 42) are provided at the same distance on the right and left sides from the inverted layer (40) to be the electron guide path in the device, and the inverted layers are formed through simultaneous ion implantation using the same mask, and accordingly, the length of all the channel regions in the device is made uniform, thereby solving the problem.