One atomic layer of Si atoms 3 is grown on an Si-terminated SiC surface 1a having an Si polar face, and one atomic layer of C atoms 5 is further grown thereon. Then, Si and C are supplied to form an SiC layer. The surface of the SiC layer thus grown is a C polar face opposite to the Si polar face. That is, according to the above-described step, it is possible to grow an SiC polarity-reversed layer 1x having a C polarity on an SiC layer 1 having an Si polarity, with one atomic layer of an Si intermediate layer b interposed therebetween. Consequently, it is possible to provide a technique to reverse the polarity of SiC on the surface.