A trench MOS Schottky diode includes a first semiconductor layer including a Ga2O3-based single crystal, a second semiconductor layer that is a layer laminated on the first semiconductor layer and that includes a Ga2O3-based single crystal and a trench opened on a surface thereof opposite to the first semiconductor layer, an anode electrode formed on the surface of the second semiconductor layer, a cathode electrode formed on a surface of the first semiconductor layer, an insulating film covering an inner surface of the trench, and a trench MOS gate that is buried in the trench so as to be covered with the insulating film and is in contact with the anode electrode. The second semiconductor layer includes a lower layer on a side of the first semiconductor layer and an upper layer on a side of the anode electrode having a higher donor concentration than the lower layer.