Provided are a susceptor that, in forming a thin film on a wafer, can reduce impurities or the like adhering to the wafer and a method for manufacturing the same. A susceptor includes a base material (10) with a recess (11), a tantalum carbide layer (22) formed directly on a bottom surface (11a) and a side surface (11b) of the recess (11), and a silicon carbide layer (20) formed on a surface of the base material (10) except for the recess (11).