A SiC wafer comprises a 4H polytype SiC substrate 2 in which the crystal plane orientation is substantially ä03-38ü, and a buffer layer 4 composed of SiC formed over this SiC substrate 2. The ä03-38ü plane forms an angle of approximately 35 DEG with respect to the axial direction in which micropipes and so forth extend, so micropipes and so forth are eliminated at the crystal sides, and do not go through to an active layer 6 on the buffer layer 4. Lattice mismatching between the SiC substrate 2 and the active layer 6 is suppressed by the buffer layer 4. Furthermore, anisotropy in the electron mobility is low because a 4H polytype is used. Therefore, it is possible to obtain a SiC wafer and a SiC semiconductor device with which there is little anisotropy in the electron mobility, and strain caused by lattice mismatching can be lessened, as well as a method for manufacturing these.