A ceramic substrate for mounting a light emitting element. The ceramic substrate has a placement surface for placing a light emitting element having an electrode; and an electrode electrically-connected with the electrode of the light emitting element, wherein the ceramic substrate comprises a substrate body consisting of a nitride ceramics; and a coat layer coating at least a part of a surface of the substrate body and consisting of a ceramics different from the nitride ceramics forming the substrate body; and the coat layer has an optical reflectance of 50% or more for any light having a wavelength of from 300 to 800 nm, which can increase a luminance of the light emitting element by reflecting the light emitted from the element efficiently with certainty, and which has a high heat radiation property; and a manufacturing method therefor.