To easily and accurately flush a substrate surface serving an SOI area with a substrate surface serving as a bulk area, make a buried oxide film, and prevent an oxide film from being exposed on substrate surface. After partially forming a mask oxide film 23 on the surface of a substrate 12 constituted of single crystal silicon, oxygen ions 16 are implanted into the surface of the substrate through the mask oxide film, and the substrate is annealed to form a buried oxide film 13 inside the substrate. Further included is a step of forming a predetermined-depth concave portion 12c deeper than substrate surface 12b serving as a bulk area on which the mask oxide film is formed on the substrate surface 12a serving as an SOI area by forming a thermally grown oxide film 21 on the substrate surface 12a serving as an SOI area on which the mask oxide film is not formed between the step of forming the mask oxide film and the step of implanting oxygen ions.