Semiconductor device in which occurrence of slips is suppressed

A substrate contains dissolved oxygen at a concentration of not more than 810¹⁷ atoms/cm³ and an impurity which is used as an acceptor or donor at a concentration of not more than 110¹⁵ atoms/cm³. In the substrate, an oxygen precipitation layer used to suppress occurrence of a slip starting from the rear surface of the substrate is formed. On the substrate, a silicon layer in which circuit elements are formed and which contains dissolved oxygen with at concentration of not more than 810¹⁷ atoms/cm³ and an impurity which is used as an acceptor or donor at a concentration of not more than 110¹⁵ atoms/cm³ is formed.