Abstract: In the present invention, in a pattern in which gate electrodes are provided in a stripe shape and source regions are provided in a ladder shape, body regions are provided in a stripe shape parallel to the gate electrodes. A first body region is exposed to a surface of a channel layer between first source regions adjacent to the gate electrode, and a second body region is provided below a second source region which connects the first source regions to each other. Thus, avalanche resistance can be improved. Moreover, since a mask for forming the body region is no longer required, there is a margin in accuracy of alignment.