A method for manufacturing a semiconductor device, includes forming a recess over a surface of an n-type semiconductor substrate, forming a gate insulation film over an inner wall and a bottom face of the recess, embedding a gate electrode into the recess, forming a p-type base layer in a surface layer of the semiconductor substrate so as to be shallower than the recess, and forming an n-type source layer in the p-type base layer so as to be shallower than the p-type base layer. An impurity profile of the p-type base layer in a thickness direction includes a first peak, a second peak being located closer to a bottom face side of the semiconductor substrate than the first peak and being higher than the first peak, and a third peak located between the first peak and the second peak by implanting impurity ions three times or more at ion implantation energies different from each other in the forming of the p-type base layer.