In order to provide a sample holder capable of easily searching for an observation field of view, the sample holder includes a sample placement portion including a first top surface on which a counterbore part is formed and a rotational axis for rotating the first top surface horizontally, the counterbore part being aligned by being mounted with a sample supporting member having a pattern for alignment, a sample base portion including an opening through which the sample placement portion is capable of moving vertically and a second top surface around the opening, and a sample cover portion which has conductivity and is pressed down toward a direction of the second top surface of the sample base portion, so that a top surface of the sample supporting member placed on the sample placement portion and the second top surface of the sample base portion are flush with each other.