Switching element having inclined body layer surfaces

A switching element comprising:

• a semiconductor substrate including:
• a first n-type semiconductor layer exposed to a surface of the semiconductor substrate;
• a p-type body layer constituted by an epitaxial layer exposed to the surface of the semiconductor substrate;
• and
• a second n-type semiconductor layer exposed to the surface of the semiconductor substrate and separated from the first n-type semiconductor layer by the p-type body layer;
• a gate insulating film configured to cover a range across a surface of the first n-type semiconductor layer, a surface of the body layer between the first n-type semiconductor layer and the second n-type semiconductor layer, and a surface of the second n-type semiconductor layer;
• and
• a gate electrode configured to face the body layer between the first n-type semiconductor layer and the second n-type semiconductor layer through the gate insulating film,
• wherein an interface between the first n-type semiconductor layer and the body layer includes an inclined surface which is not curved, the inclined surface is inclined such that a depth of the body layer increases as a distance from an end of the body layer increases in a horizontal direction, and the inclined surface is disposed below the gate electrode, and
• the interface includes a surface layer portion interface vertically extending downward from the surface of the semiconductor substrate below the gate electrode, the inclined surface is positioned on a lower side of the surface layer portion interface, and an angle of the inclined surface with respect to the surface of the semiconductor substrate is less than 60°.