An objective of the present invention is to provide a copper substrate for epitaxial growth, which has higher biaxial crystal orientation, and a method for manufacturing the same. The substrate for epitaxial growth of the present invention contains a biaxially crystal-oriented copper layer, wherein the full width at half maximum Δφ of a peak based on the pole figure of the copper layer is within 5° and the tail width Δβ of the peak based on the pole figure is within 15° Such a substrate for epitaxial growth is manufactured by a 1st step of performing heat treatment of a copper layer so that Δφ is within 6° and the tail width Δβ is within 25°, and after the 1st step, a 2nd step of performing heat treatment of the copper layer at a temperature higher than the temperature for heat treatment in the 1st step, so that Δφ is within 5° and the tail width Δβ is within 15°.