摘要 |
A mask layer having a plurality of openings is formed on the first layer. A second layer having a second conductivity type different from the first conductivity type is formed on the first layer by introducing impurities using the mask layer. A third layer having the first conductivity type is formed on the second layer by introducing impurities using the mask layer. A trench extending through the second layer and the third layer to the first layer is formed by carrying out etching using an etching mask including at least the mask layer. A gate insulation film covering a sidewall of the trench is formed. A trench gate filling the trench is formed on the gate insulation film. |