Spatial distribution of deep levels in bulk and epitaxial SiC wafers has been observed by use of the isothermal capacitance transient spectroscopy method. From the spatial distribution of a deep level, Z(1) center, located 0.6 eV below the conduction band, it was found that the introduction of Z(1) center in the epitaxial layer had mainly occurred at the initial phase of the epitaxial growth and that the introduction of Z(1) center is independent of the bulk substrate conditions but depends on the epitaxial conditions.