Formation and etching of an n type epitaxial layer and formation and etching of a p type epitaxial layer are alternately performed on the semiconductor substrate for at least three times to form all semiconductor layers, of the epitaxial layers. Thereby, impurity concentration profiles of the semiconductor layers can be uniform, and pn junctions can be formed vertically to a wafer surface. Furthermore, the semiconductor layers can each be formed with a narrow width, so that impurity concentrations thereof are increased. With this configuration, high breakdown voltage and low resistance can be achieved.