The present invention makes it possible to improve the accuracy of wet etching and miniaturize a semiconductor device in the case of specifying an active region of a vertical type power MOSFET formed over an SiC substrate by opening an insulating film over the substrate by the wet etching. After a silicon oxide film having a small film thickness and a polysilicon film having a film thickness larger than the silicon oxide film are formed in sequence over an epitaxial layer, the polysilicon film is opened by a dry etching method, successively the silicon oxide film is opened by a wet etching method, and thereby the upper surface of the epitaxial layer in an active region is exposed.