This SOI substrate includes a base substrate which includes a single-crystal semiconductor and an active layer which includes a single-crystal semiconductor and is bonded to the base substrate with an oxide film therebetween. The oxide film is formed only in the active layer. The active layer is formed with a thickness of 10 to 200 nm and a thickness variation throughout the active layer of 1.5 nm or less by etching a surface of the active layer while selectively using only the reactive radicals generated by a plasma etching process.