An SiC epitaxial wafer according to the present invention includes: an SiC single crystal substrate; and a carrier concentration variation layer disposed on one face side of the SiC single crystal substrate, wherein the carrier concentration variation layer includes: high concentration layers in which carrier concentrations thereof are higher than carrier concentrations of adjacent layers; and low concentration layers in which carrier concentrations are lower than in adjacent layers, and the high concentration layers and the low concentration layers are laminated alternately.