In a step of forming a silicon carbide layer, a first value and a second value belong in a quadrilateral region enclosed by first coordinates, second coordinates, third coordinates, and fourth coordinates in XY plane coordinates, where the X-axis represents the first value which expresses as a percentage a value obtained by dividing the flow rate of silane by the flow rate of hydrogen, and the Y-axis represents the second value which expresses the flow rate of ammonia in units of sccm. The first coordinates are (0.05, 6.5 × 10-4). The second coordinates are (0.05, 4.5 × 10-3). The third coordinates are (0.22, 1.2 × 10-2). The fourth coordinates are (0.22, 1.3 × 10-1). After the step of forming the silicon carbide layer, the silicon carbide layer has a carrier concentration average value of not less than 1 × 1015 cm-3 and not more than 2 × 1016 cm-3.