Method of manufacturing a Mosfet and mosfet

MOSFET1, the off angle with respect to {0001} plane and the silicon carbide having a major surface is from 50 ° to 65 ° or less (SiC) substrate (2), a semiconductor layer formed on the main surface of the SiC substrate (2) and (21), and a formed insulating film to contact with a surface of the semiconductor layer (21) (26). Subthreshold slope is equal to or less than 0.4V / Decade.