A semiconductor substrate includes a wafer including an element area and a non-element area delineating the element area, a first layered structure situated in the element area, a first insulating film covering the first layered structure, and exhibiting a first etching rate with respect to an etching recipe, a second insulating film covering the first layered structure covered by the first insulating film in the element area, and exhibiting a second etching rate with respect to the etching recipe, the second etching rate being greater than the first etching rate, and a second layered structure situated in the non-element area, wherein the second layered structure includes at least a portion of the first layered structure.