A semiconductor device includes: a semiconductor substrate having a source region and a drain region; and an offset region that is provided in the semiconductor substrate and extends from an edge of a gate electrode toward the drain region. The offset region includes multiple regions having different impurity concentrations formed by an ion implantation with a mask having an opening ratio that changes from the gate electrode to the drain region and by subsequent thermal treatment. The multiple regions include a concentration gradient region that is interposed between adjacent ones of the multiple regions and has the impurity concentration that gradually changes.