To provide a vertical GaN-based semiconductor device in which resistance of a GaN-based semiconductor substrate contributes to on-resistance of the vertical GaN-based semiconductor device and it is preferred to reduce on-resistance.SOLUTION: A manufacturing method of a vertical GaN-based semiconductor device having a GaN-based semiconductor substrate, a GaN-based semiconductor layer which includes a drift region having a lower n type impurity doping concentration than the GaN-based semiconductor substrate and provided on the GaN-based semiconductor substrate, and a MIS structure having the GaN-based semiconductor layer, an insulation film contacting the GaN-based semiconductor layer and a conductive part contacting the insulation film and comprises the steps of: implanting n type dopant into a rear face of the GaN-based semiconductor substrate after a step of forming the MIS structure; and annealing the GaN-based semiconductor substrate after the step of implanting the n type dopant.SELECTED DRAWING: Figure 1
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