The present invention provides an epitaxial substrate for field effect transistor. In the epitaxial substrate for field effect transistor, a nitride-based Group III-V semiconductor epitaxial crystal containing Ga is interposed between the ground layer and the operating layer, and the nitride-based Group III-V semiconductor epitaxial crystal includes the following (i), (ii) and (iii). (i) a first buffer layer containing Ga or Al and containing a high resistivity crystal layer having added thereto compensation impurity element present in the same period as Ga in the periodic table and having small atomic number; (ii) a second buffer layer containing Ga or Al, laminated on the operating layer side of the first buffer layer; and (iii) a high purity epitaxial crystal layer containing acceptor impurities in a slight amount such that non-addition or depletion state can be maintained, provided between the high resistivity layer and the operating layer.