Provided are a multilayer structure in which crystal defects due to stress concentration in a semiconductor layer caused by an insulator film are prevented and a semiconductor device using the multilayer structure, the multilayer structure and the semiconductor device that are particularly useful for power devices. A multilayer structure in which an insulator film is arranged on a part of a semiconductor film, wherein the semiconductor film has a corundum structure and contains a crystalline oxide semiconductor containing one or two or more metals selected from groups 9 and 13 of the periodic table, and wherein the insulator film has a taper angle of 20° or less.