A SiC bulk substrate whose top face has been flattened is placed in a vertical thin film growth system to be annealed in an inert gas atmosphere. A material gas of Si is then supplied at a flow rate of 1 mL/min. at a substrate temperature of 1200°C through 1600°C. Subsequently, the diluent gas is changed to a hydrogen gas at a temperature of 1600°C, and material gases of Si and carbon are supplied with nitrogen intermittently supplied, so as to deposit SiC thin films on the SiC bulk substrate. In a flat δ -doped multilayered structure thus formed, an average height of macro steps formed on the top face and on interfaces therein is 30 nm or less. When the resultant substrate is used, a semiconductor device with a high breakdown voltage and high mobility can be realized.