An i-GaN layer (electron transit layer), an n-GaN layer (compound semiconductor layer) formed over the i-GaN layer (electron transit layer), and a source electrode, a drain electrode and a gate electrode formed over the n-GaN layer (compound semiconductor layer) are provided. A recess portion is formed inside an area between the source electrode and the drain electrode of the n-GaN layer (compound semiconductor layer) and at a portion separating from the gate electrode.