A silicon carbide epitaxial layer includes a first silicon carbide layer, a second silicon carbide layer, a third silicon carbide layer, and a fourth silicon carbide layer. A nitrogen concentration of the second silicon carbide layer is increased from the first silicon carbide layer toward the third silicon carbide layer. A value obtained by dividing, by a thickness of the second silicon carbide layer, a value obtained by subtracting a nitrogen concentration of the first silicon carbide layer from a nitrogen concentration of the third silicon carbide layer is less than or equal to 6×1023 cm−4. Assuming that the nitrogen concentration of the third silicon carbide layer is N cm−3 and a thickness of the third silicon carbide layer is X μm, X and N satisfy a Formula 1.