A silicon carbide epitaxial substrate including a silicon carbide semiconductor substrate of a first conductivity type, a first semiconductor layer of the first conductivity type, and a high-density foreign element region. The first semiconductor layer is provided at a front surface of the silicon carbide semiconductor substrate and has an impurity concentration lower than that of the silicon carbide semiconductor substrate. The high-density foreign element region is provided in the silicon carbide semiconductor substrate at a predetermined depth from the front surface thereof. The high-density foreign element region contains an element other than carbon and silicon, at a density higher than that of the silicon carbide semiconductor substrate.