This method for manufacturing a SIMOX wafer includes: heating a silicon wafer to 300° C. or more and implanting oxygen ions so as to form a high oxygen concentration layer within the silicon wafer; subjecting the silicon wafer to a cooling to less than 300° C. and an implanting of oxygen ions so as to form an amorphous layer; and subjecting the silicon wafer to a heat-treating in a mixed gas atmosphere containing oxygen so as to form a buried oxide layer. In the forming of the buried oxide layer, a starting temperature is less than 1350° C. and a maximum temperature is 1350° C. or more. This SIMOX wafer is manufactured by the above method and includes a BOX layer and a SOI layer on the BOX layer. The BOX layer has a thickness of 1300 Å or more and a breakdown voltage of 7 MV/cm or more, and the surface of the SOI layer and the interface between the SOI layer and the BOX layer have a roughness over a 10-μm square area of 4 Å rms or less.