In each n-type epitaxial layer, p-type impurity regions are respectively formed by performing for each stacking of an n-type epitaxial layer, ion implantation using a resist mask. In a first n-type epitaxial layer, a p-type impurity region is formed at an inner wall of an impurity diffusion trench formed by dry etching. In a second and third n-type epitaxial layer, p-type impurity regions are formed respectively at an inner wall of impurity diffusion trenches that are recesses respectively corresponding to the impurity diffusion trenches of the first and the second n-type epitaxial layers respectively therebelow. The resist mask has an opening width that is wider than widths of open ends of the impurity diffusion trenches. The p-type impurity regions are connected by thermal diffusion processing, thereby forming a parallel pn layer constituted by p-type regions having a high aspect ratio and n-type regions respectively between the p-type regions.