The present invention is directed to a method for manufacturing an SOI wafer, the method by which treatment that removes the outer periphery of a buried oxide film to obtain a structure in which a peripheral end of an SOI layer of an SOI wafer is located outside a peripheral end of the buried oxide film, and, after heat treatment is performed on the SOI wafer in a reducing atmosphere containing hydrogen or an atmosphere containing hydrogen chloride gas, an epitaxial layer is formed on a surface of the SOI layer. As a result, there is provided a method that can manufacture an SOI wafer having a desired SOI layer thickness by performing epitaxial growth without allowing a valley-shaped step to be generated in an SOI wafer with no silicon oxide film in a terrace portion, the SOI wafer fabricated by an ion implantation delamination method.