A silicon carbide substrate having a gate insulating film provided in contact with a first main surface, having a gate electrode provided in contact with the gate insulating film, and having a source region exposed from first main surface is prepared. A first recess having a first inner wall surface is formed in an interlayer insulating film by performing a first isotropic etching with respect to the interlayer insulating film with use of a mask layer. A second recess having a second inner wall surface is formed by performing a first anisotropic etching with respect to the interlayer insulating film and the gate insulating film with use of the mask layer and thereby exposing the source region from gate insulating film. An interconnection is formed which is arranged in contact with the first inner wall surface and the second inner wall surface and electrically connected to a source electrode.