Disclosed is that in a method of manufacturing a semiconductor device of the present invention, when first and second P type diffusion layers using as a backgate region, these layers are formed in such a way that their impurity concentration peaks are shifted, respectively. Then, in the backgate region, a concentration profile of a region where an N type diffusion layer is formed is gradually established. After that, impurity ions, which form the N type diffusion layer, are implanted, and thereafter a thermal treatment is performed to diffuse the N type diffusion layer in a y shape at a lower portion of a gate electrode. This manufacturing method makes it possible to implement an electric filed relaxation in a drain region.