Affords epitaxial substrates for vertical gallium nitride semiconductor devices that have a structure in which a gallium nitride film of n-type having a desired low carrier concentration can be provided on a gallium nitride substrate of n type. A gallium nitride epitaxial film (65) is provided on a gallium nitride substrate (63). A layer region (67) is provided in the gallium nitride substrate (63) and the gallium nitride epitaxial film (65). An interface between the gallium nitride substrate (43) and the gallium nitride epitaxial film (65) is positioned in the layer region (67). In the layer region (67), a peak value of donor impurity along an axis from the gallium nitride substrate (63) to the gallium nitride epitaxial film (65) is 1×1018 cm−3 or more. The donor impurity is at least either silicon or germanium.