An epitaxial substrate for semiconductor elements suppresses leakage current and has a high breakdown voltage. The epitaxial substrate for semiconductor elements includes: a semi-insulating free-standing substrate formed of GaN doped with Zn; a buffer layer formed of a group 13 nitride adjacent to the free-standing substrate; a channel layer formed of a group 13 nitride adjacent to the buffer layer; and a barrier layer formed of a group 13 nitride on an opposite side of the buffer layer with the channel layer therebetween, wherein part of a first region consisting of the free-standing substrate and the buffer layer is a second region containing Si at a concentration of 1×1017cm−3 or more, and a minimum value of a concentration of Zn in the second region is 1×1017cm−3.