It is possible to efficiently capture heavy metal contamination due to ion implantation or high-temperature heat treatment in a bulk layer. It is characterized that the present method comprises: a step of implanting oxygen ions into a wafer 11; a step of applying first heat treatment to a wafer under a predetermined gas atmosphere at 1,300 to 1,390° C. and forming a buried oxide layer 12 and an SOI layer 13 by applying first heat treatment to a wafer at 1,300 to 1390° C.; a second heat treatment step in which a wafer before oxygen ions are implanted has an oxygen concentration of 9×1017 to 1.8×1018 atoms/cm3 (old ASTM) and a buried oxide layer is formed entirely or locally in the wafer to form oxygen precipitate nuclei 14b formed in the wafer before the oxygen ion implantation step or between the oxygen ion implantation step and the first heat treatment step; and a third heat treatment step of growing oxygen precipitate nuclei 14b formed in the wafer so as to be oxygen precipitates 14c.