According to one embodiment, a semiconductor wafer includes a substrate, an AlN buffer layer, a foundation layer, a first high Ga composition layer, a high Al composition layer, a low Al composition layer, an intermediate unit and a second high Ga composition layer. The first layer is provided on the foundation layer. The high Al composition layer is provided on the first layer. The low Al composition layer is provided on the high Al composition layer. The intermediate unit is provided on the low Al composition layer. The second layer is provided on the intermediate unit. The first layer has a first tensile strain and the second layer has a second tensile strain larger than the first tensile strain. Alternatively, the first layer has a first compressive strain and the second layer has a second compressive strain smaller than the first compressive strain.