A method for manufacturing an SOI wafer by performing a sacrificial oxidation treatment and reducing a thickness of an SOI layer of the SOI wafer, in which: the SOI wafer on which the sacrificial oxidation treatment is performed has a film thickness distribution with a one-way sloping shape; a thermal oxidation in the sacrificial oxidation treatment is performed by combining a non-rotating oxidation and a rotating oxidation, using a vertical heat treatment furnace; whereby a thermal oxide film having an oxide film thickness distribution with a one-way sloping shape canceling the film thickness distribution with a one-way sloping shape of the SOI layer, is formed on a surface of the SOI layer; and by removing the formed thermal oxide film, an SOI wafer having an SOI layer whose film thickness distribution with a one-way sloping shape has been resolved is manufactured.