a method for manufacturing a semiconductor device which prevents damage to alignment marks used for alignment between a superjunction structure and process layers at subsequent steps . in the related art , recesses are made in a semiconductor substrate before the formation of the superjunction structure and used as alignment marks and in order to prevent damage to the alignment marks , the alignment marks are covered by an insulating film such as a silicon oxide film during the subsequent process of forming the superjunction structure , but the inventors have found that damage may penetrate the cover film , reach the semiconductor substrate and destroy the marks . in the method according to the invention , alignment marks for alignment between the superjunction structure and process layers at subsequent steps are formed after the formation of the superjunction structure .