Provided is a crack-free epitaxial substrate having excellent breakdown voltage properties in which a silicon substrate is used as a base. The epitaxial substrate includes a (111) single crystal Si substrate and a buffer layer including a plurality of first lamination units. Each of those units includes a composition modulation layer formed of a first composition layer made of AlN and a second composition layer made of AlxGa1-xN being alternately laminated, and a first intermediate layer made of AlyGa1-yN (0≦y x(n) is satisfied, where n represents the number of laminations of each of the first and second composition layers, and x(i) represents the value of x in i-th one of the second composition layers as counted from the base substrate side. The second composition layer is coherent to the first composition layer, and the first intermediate layer is coherent to the composition modulation layer.