Abstract: According to one embodiment, a method for manufacturing a semiconductor device comprises making a first opening, ion-implanting an impurity of a second conductivity type, and forming a third semiconductor layer of the second conductivity type. The first opening is made in a second semiconductor layer. The second semiconductor layer is provided on a first semiconductor layer. The first opening extends in a second direction. A dimension in a third direction of an upper part of the first opening is longer than a dimension in the third direction of a lower part of the first opening. The third direction is perpendicular to the first direction and the second direction. The impurity of the second conductivity type is ion-implanted into a side surface of the lower part of the first opening. The third semiconductor layer of the second conductivity type is formed in an interior of the first opening.