A MOSFET, which is capable of reducing on resistance by reducing channel mobility even when a gate voltage is high, includes: an n type substrate made of SiC and having a main surface with an off angle of 50°-65° relative to a {0001} plane; an n type reverse breakdown voltage holding layer made of SiC and formed on the main surface of the substrate; a p type well region formed in the reverse breakdown voltage holding layer distant away from a first main surface thereof; a gate oxide film formed on the well region; an n type contact region disposed between the well region and the gate oxide film; a channel region connecting the n type contact region and the reverse breakdown voltage holding layer; and a gate electrode disposed on the gate oxide film. In a region including an interface between the channel region and the gate oxide film, a high-concentration nitrogen region is formed.