A semiconductor device according to an embodiment includes a first nitride semiconductor layer; a second nitride semiconductor layer on the first nitride semiconductor layer; a first electrode and a second electrode disposed on or above the first nitride semiconductor layer; a gate electrode above the first nitride semiconductor layer; and a gate insulating layer, the gate insulating layer including a silicon oxide film and an aluminum oxynitride film, the aluminum oxynitride film disposed between the first nitride semiconductor layer and the silicon oxide film, a first atomic ratio of nitrogen relative to a sum of oxygen and nitrogen at a first position in the aluminum oxynitride film being higher than a second atomic ratio of nitrogen relative to a sum of oxygen and nitrogen at a second position in the aluminum oxynitride film, and the second position being closer to the silicon oxide film than the first position.