A semiconductor component resistant to the formation of a parasitic bipolar transistor and a method for manufacturing the semiconductor component using a reduced number of masking steps. A semiconductor material of N-type conductivity having a region of P-type conductivity is provided. A doped region of N-type conductivity is formed in the region of P-type conductivity. Trenches are formed in a semiconductor material and extend through the regions of N-type and P-type conductivities. A field oxide is formed from the semiconductor material such that portions of the trenches extend under the field oxide. The field oxide serves as an implant mask in the formation of source regions. Body contact regions are formed from the semiconductor material and an electrical conductor is formed in contact with the source and body regions. An electrical conductor is formed in contact with the backside of the semiconductor material.