A semiconductor device includes a first semiconductor layer formed on a substrate, the first semiconductor containing an impurity element; a second semiconductor layer formed on the first semiconductor layer; a third semiconductor layer formed on the second semiconductor layer; and a gate electrode, a source electrode and a drain electrode that are formed on the third semiconductor layer. In the semiconductor device, the second semiconductor layer includes an impurity diffusion region in which an impurity element contained in the first semiconductor layer is diffused, the impurity diffusion region being located directly beneath the gate electrode and being in contact with the first semiconductor layer, and the impurity element causes the impurity diffusion region to be a p-type impurity diffusion region.