A method for processing a semiconductor wafer that the wafer obtained by slicing a single crystal ingot is subjected to at least a flattening process, an etching process, and a mirror-polishing process, wherein the flattening process is performed as a previous step of the etching process, acid etching is performed after alkaline etching as the etching process, the acid etching is performed with an acid etchant composed of hydrofluoric acid, nitric acid, phosphoric acid, and water, and a back surface polishing process is performed as the mirror-polishing process after the acid etching, and then a front surface polishing process is performed.