present invention, first, a nitride semiconductor Substrate having groove portions formed is
prepared. An underlying layer comprising nitride semiconductor is formed on the nitride
semiconductor Sub strate including the side walls of the groove portions, in Such a manner
that the underlying layer has a crystal Surface in each of the groove portions and the crystal
Surface is tilted at an angle of from 53.5 to 63.4 with respect to the surface of the Substrate …