A bonded SOI substrate having an active layer which is free from crystal defects is obtained by adding more than 9×1018 atoms/cm3 of boron to a wafer for active layer (10). Since the boron concentration in the wafer for active layer is high, a silicon oxide film is formed at a high rate. Consequently, there can be obtained a Smart-Cut wafer with high throughput. Furthermore, damages to the active layer due to the ion implantation can be reduced, thereby improving the quality of the active layer.