In one embodiment, a semiconductor device is provided with a semiconductor layer made of a nitride semiconductor, a first gate electrode, a first structure body between the first gate electrode and the semiconductor layer, and a first insulating layer between the semiconductor layer and the first structure body. The first structure body has a first intermediate layer made of a conductor to suppress generation of charges at respective interfaces with adjacent layers, a first layer having dielectric property between the first gate electrode and the first intermediate layer, and a second layer having dielectric property between the first gate electrode and the first layer, and has dipoles at an interface between the first layer and the second layer.