A semiconductor device includes: a first nitride semiconductor layer; a second nitride semiconductor layer formed over the first nitride semiconductor layer; and a gate electrode facing the second nitride semiconductor layer via a gate insulating film. Because the second nitride semiconductor layer is formed by stacking plural semiconductor layers with their Al composition ratios different from each other, the Al composition ratio of the second nitride semiconductor layer changes stepwise. The semiconductor layers forming the second nitride semiconductor layer are polarized in the same direction so that, among the semiconductor layers, a semiconductor layer nearer to the gate electrode has higher (or lower) intensity of polarization. In other words, the intensities of polarization of the semiconductor layers change with an inclination based on their distances from the gate electrode so that, at each interface between two semiconductor layers, the amount of negative charge becomes larger than that of positive charge.