A semiconductor device includes a substrate, a first nitride semiconductor layer formed on the substrate, a p-type nitride semiconductor layer formed on the first nitride semiconductor layer, a recess having a bottom portion which reaches the first nitride semiconductor layer through a part of the p-type nitride semiconductor layer, a third nitride semiconductor layer formed to cover the bottom portion of the recess, a side portion of the recess, and a part of an upper surface of the p-type nitride semiconductor layer. The semiconductor device further includes a fourth nitride semiconductor layer formed on the third nitride semiconductor layer, a first electrode formed on another side of the substrate, a gate electrode formed on the upper surface of the p-type nitride semiconductor layer, and a second electrode that is in contact with the third nitride semiconductor layer or the fourth nitride semiconductor layer. The third nitride semiconductor layer has a bandgap different from a bandgap of the fourth nitride semiconductor layer.