According to one embodiment, a semiconductor device includes a functional layer of a nitride semiconductor. The functional layer is provided on a nitride semiconductor layer including a first stacked multilayer structure provided on a substrate. The first stacked multilayer structure includes a first lower layer, a first intermediate layer, and a first upper layer. The first lower layer contains Si with a first concentration and has a first thickness. The first intermediate layer is provided on the first lower layer to be in contact with the first lower layer, contains Si with a second concentration lower than the first concentration, and has a second thickness thicker than the first thickness. The first upper layer is provided on the first intermediate layer to be in contact with the first intermediate layer, contains Si with a third concentration lower than the second concentration, and has a third thickness.