A semiconductor device includes a buffer layer, a channel layer and a barrier layer formed over a substrate, a trench penetrating through the barrier layer to reach the middle of the channel layer, and a gate electrode disposed inside the trench via a gate insulating film. The channel layer contains n-type impurities, and a region of the channel layer positioned on a buffer layer side has an n-type impurity concentration larger than a region of the channel layer positioned on a barrier layer side, and the buffer layer is made of nitride semiconductor having a band gap wider than that of the channel layer. The channel layer is made of GaN and the buffer layer is made of AlGaN. The channel layer has a channel lower layer containing n-type impurities at an intermediate concentration and a main channel layer formed thereon and containing n-type impurities at a low concentration.