Mg-ion-implanted layers in a GaN substrate after annealing were investigated. Implanted Mg atoms precipitated along the edges of crystal defects were observed using 3D-APT. The breakdown characteristics of a GaN double-diffused vertical MISFET (DMISFET) fabricated via triple ion implantation are presented. A DMISFET with Si-ion-implanted source regions was formed in Mg-ion-implanted p-base regions, which were isolated from adjacent devices by N-ion-implanted edge termination regions. A threshold voltage of -0.5 V was obtained at a drain voltage of 0.5 V for the fabricated vertical MISFET with an estimated Mg surface concentration of 5 × 10 cm . The maximum drain current and maximum transconductance in a saturation region of V = 100 V were 2.8 mA/mm and 0.5 mS/mm at a gate voltage of 15 V, respectively. The breakdown voltage in the off-state was 417 V. The breakdown points were determined by the boundary regions between the N- and Mg-implanted regions. By improving heat annealing methods, ion-implanted GaN DMISFETs can be a promising candidate for future high-voltage and high-power applications.