Method for manufacturing semiconductor device and semiconductor device

A method for manufacturing a semiconductor device, comprising:

• a step of preparing a semiconductor substrate that has a first main surface on one side and a second main surface on the other side, the semiconductor substrate on which device forming regions and an intended cutting line that demarcates the device forming regions are set;
• a step of forming a first electrode that covers the first main surface in each of the device forming regions;
• a step of forming a second electrode that covers the second main surface;
• a step of forming a removed portion of a groove shape by partially removing the semiconductor substrate and the second electrode in a thickness direction of the semiconductor substrate along the intended cutting line;
• and
• a step of cutting the semiconductor substrate along the removed portion;
• wherein the semiconductor substrate has a substrate and an epitaxial layer that are laminated in that order from the second main surface side to the first main surface side, and
• the removed portion is formed in the substrate at an interval from the epitaxial layer to the second main surface side, in regard to the thickness direction.