A semiconductor device according to an embodiment includes an i-type or a p-type first diamond semiconductor layer, an n-type second diamond semiconductor layer provided on the first diamond semiconductor layer, a mesa structure and an n-type first diamond semiconductor region provided on the side surface. The mesa structure includes the first diamond semiconductor layer, the second diamond semiconductor layer, a top surface with a plane orientation of ±10 degrees or less from a {100} plane, and a side surface inclined by 20 to 90 degrees with respect to a direction of ±20 degrees from the {100} plane. The first diamond semiconductor region is in contact with the second diamond semiconductor layer and has an n-type impurity concentration lower than an n-type impurity concentration of the second diamond semiconductor layer.