A semiconductor device includes a first nitride semiconductor layer formed over a substrate, a second nitride semiconductor layer formed over the first nitride semiconductor layer, a third nitride semiconductor layer formed over the second nitride semiconductor layer, a fourth nitride semiconductor layer formed over the third nitride semiconductor layer, a trench that penetrates the fourth nitride semiconductor layer and reaches as far as the third nitride semiconductor layer, a gate electrode disposed by way of a gate insulation film in the trench, a first electrode and a second electrode formed respectively over the fourth nitride semiconductor layer on both sides of the gate electrode, and a coupling portion for coupling the first electrode and the first nitride semiconductor layer.