A transistor includes a first semiconductor layer formed on a substrate, a second semiconductor layer formed on the first semiconductor layer and has a band gap larger than that of the first semiconductor layer, a control layer formed on the second semiconductor layer and contains p-type impurities, a gate electrode formed in contact with at least part of the control layer and a source electrode and a drain electrode formed on both sides of the control layer, respectively. A third semiconductor layer made of material having a lower etch rate than that of the control layer is formed between the control layer and the second semiconductor layer.