The present invention provides a MOSFET and so forth that offer high breakdown voltage and low on-state loss (high channel mobility and low gate threshold voltage) and that can easily achieve normally OFF. A drift layer 2 of a MOSFET made of silicon carbide according to the present invention has a first region 2a and a second region 2b. The first region 2a is a region from the surface to a first given depth. The second region 2b is formed in a region deeper than the first given depth. The impurity concentration of the first region 2a is lower than the impurity concentration of the second region 2b.