SiC epitaxial wafer and method for manufacturing SiC epitaxial wafer

A SiC epitaxial wafer comprising a SiC epitaxial layer formed on a SiC single crystal substrate having an offset angle of 4 degrees or less in a<11-20>direction from a (0001) plane,

• wherein a trapezoidal defect included in the SiC epitaxial wafer comprises an inverted trapezoidal defect in which a length of a lower base on a downstream side of a step flow is equal to or less than a length of an upper base on an upstream side of the step flow,
• wherein the trapezoidal defect is on the surface of the epitaxial layer and the upper base of the trapezoidal defect is a lined shape, and
• wherein a ratio of the inverted trapezoidal defect in the trapezoidal defect is 75% or more.