To improve performance of a semiconductor device. For example, on the assumption that a superlattice layer is inserted between a buffer layer and a channel layer, a concentration of acceptors introduced into nitride semiconductor layers forming a part of the superlattice layer is higher than a concentration of acceptors introduced into nitride semiconductor layers forming the other part of the superlattice layer. That is, the concentration of acceptors introduced into the nitride semiconductor layers having a small band gap is higher than the concentration of acceptors introduced into the nitride semiconductor layers having a large band gap.