Assuming that one or more defects satisfying relations of Formula 1 and Formula 2 are first defects, and one or more defects satisfying relations of Formula 3 and Formula 2 are second defects, where an off angle is θ°, the thickness of a silicon carbide layer in a direction perpendicular to a second main surface is W μm, the width of each of the one or more defects in a direction obtained by projecting a direction parallel to an off direction onto the second main surface is L μm, and the width of each of the one or more defects in a direction perpendicular to the off direction and parallel to the second main surface is Y μm, a value obtained by dividing the number of the second defects by the sum of the number of the first defects and the number of the second defects is greater than 0.5.