An epitaxial substrate for semiconductor elements is provided which suppresses the occurrence of current collapse. The epitaxial substrate for the semiconductor elements includes: a semi-insulating free-standing substrate formed of GaN doped with Zn; a buffer layer adjacent to the free-standing substrate; a channel layer adjacent to the buffer layer; and a barrier layer provided on an opposite side of the buffer layer with the channel layer therebetween, wherein the buffer layer is a diffusion suppressing layer formed of AlpGa1-pN (0.7≤p≤1) and suppresses diffusion of Zn from the free-standing substrate into the channel layer.