A semiconductor device according to one embodiment includes: a semiconductor substrate; a first impurity diffusion suppression layer formed on the semiconductor substrate for suppressing diffusion of a channel impurity; an impurity channel layer formed on the first impurity diffusion suppression layer and containing the channel impurity; a second impurity diffusion suppression layer formed on the impurity channel layer for suppressing diffusion of the channel impurity; a channel layer formed on the second impurity diffusion suppression layer; a gate insulating film formed on the channel layer; and a gate electrode formed on the gate insulating film.