A method of manufacturing a silicon carbide epitaxial substrate includes a step (S1) of epitaxially growing a first layer on a silicon carbide single crystal substrate, and a first layer having a chemical composition or density different from that of the first layer on the outermost surface of the first layer. Forming two layers (S2). The ratio of the thickness of the second layer to the thickness of the first layer is more than 0% and not more than 10%.
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