A semiconductor device (1) includes a substrate (2), an electron transit layer (4) disposed on the substrate (2), and an electron supply layer (5) disposed on the electron supply layer (4). The electron transit layer (4) includes a conductive path forming layer (43) in contact with the electron supply layer (5), a first semiconductor region (first nitride semiconductor layer) (41) containing an acceptor-type impurity, and a second semiconductor region (second nitride semiconductor layer) (42) disposed at a position closer to the conductive path forming layer (43) than the first semiconductor region (41) and containing an acceptor-type impurity. The first semiconductor region (41) has a higher acceptor density than the second semiconductor region (42).