A nitride semiconductor device is manufactured by the step of forming a nitride semiconductor layer form on a GaN substrate main surface, the step of polishing a back surface of the GaN substrate formed with the above-mentioned nitride semiconductor layer, the step of dry etching the back surface of the GaN substrate subjected to the above-mentioned polishing by using a gas mixture of chlorine and oxygen, and the step of forming an n-type electrode on the back surface of the GaN substrate subjected to the above-mentioned dry etching.