Because of wide band-gap, silicon carbide is an attractive semiconductor material for the advanced low-loss power semiconductor device, and much research has been done to realize it. We recently developed IE-MOSFET (Implantation & Epitaxial MOSFET), in which p-well is composed of heavily implanted bottom layer and lightly doped upper epitaxial layer. The fabricated device exhibits a lowest on-resistance among the normally-off power switching semiconductor devices. This result largely advances the energy saving technology using the power semiconductor devices.