To prevent increase of on-resistance and the number of manufacturing processes while preventing thinning of a source region.
In an n+type source region 4 which is to be a base material, a region 4b to be oxidized is left lower in impurity concentration compared with a region 4a that is left unoxidized. With this setting, the accelerated oxidizing when the n+type source region 4 is oxidized can be suppressed during thermal oxidizing when forming a gate oxide film 7. Thus, increase of sheet resistance caused by thinning of the n+type source region 4 can be suppressed. Only adjustment of concentration at impurity ion implantation is required for forming the n+type source region 4, causing no difference from a conventional structure. So, with no increased on-resistance and the number of manufacturing processes, the effect like that can be obtained.
OKUNO HIDEKAZU
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Takahiro Miura
Fumihiro Mizuno