A SiC substrate (1) has an off angle θ°. A SiC epitaxial layer (2) having a film thickness of Tm μm is provided on the SiC substrate (1). Triangular defects (3) are formed on a surface of the SiC epitaxial layer (2). A density of triangular defects (3) having a length of Tm/Tan θ×0.9 or more in a substrate off direction is denoted by A. A density of triangular (3) defects having a length smaller than Tm/Tan θ×0.9 in the substrate off direction is denoted by B. B/A≤0.5 is satisfied.