A method of manufacturing a light emitting device, comprising: preparing a base body having a concave portion; disposing a light emitting element at a bottom surface of the concave portion; disposing a first resin to cover the light emitting element, the first resin containing first phosphor particles having an average particle size of 10 μm or more and 30 μm or less and a first filler having an average particle size of 5 μm or more and 20 μm or less, wherein the average particle size of the first filler particles is smaller than the average particle size of the first phosphor particles, wherein the particle size is defined by the Fisher Sub-Sieve Sizer, FSSS, method; in a first centrifugal precipitating step performed at a first rotation speed for a first rotation time, centrifugally precipitating the first phosphor particles and the first filler toward the base body to form - a first phosphor layer having a distribution density higher than a distribution density of the first filler on the bottom surface side of the concave portion, and - a first filler layer having a distribution density higher than a distribution density of the first phosphor particles, and - a first resin upper layer having distribution densities of the first filler and first phosphor particles smaller than the first phosphor layer and the first filler layer; in a first curing step, temporarily curing the first resin to maintain a shape of the first resin layer; disposing a second resin on the first resin temporarily cured, the second resin containing second phosphor particles having an average particle size of 1 μm or more and 40 pm or less and a second filler having an average particle size of 5 nm or more and 100 nm or less; in a second centrifugal precipitating step performed at a second rotation speed for a second rotation time, wherein the second rotation speed is smaller than the first rotation speed and/or the second rotation time is smaller than the first rotation time, centrifugally precipitating the second phosphor particles and the second filler toward the first resin such that the second phosphor particles are unevenly distributed in the second resin so as to have the distribution densities increased on the first resin layer side within the concave portion, while the second filler is disposed between and around the second phosphor particles, and that the second filler is disposed while being more dispersed in the second resin layer than the first filler in the first resin layer; and in a second curing step, curing the first resin and the second resin. preparing a base body having a concave portion; disposing a light emitting element at a bottom surface of the concave portion; disposing a first resin to cover the light emitting element, the first resin containing first phosphor particles having an average particle size of 10 μm or more and 30 μm or less and a first filler having an average particle size of 5 μm or more and 20 μm or less, wherein the average particle size of the first filler particles is smaller than the average particle size of the first phosphor particles, wherein the particle size is defined by the Fisher Sub-Sieve Sizer, FSSS, method; in a first centrifugal precipitating step performed at a first rotation speed for a first rotation time, centrifugally precipitating the first phosphor particles and the first filler toward the base body to form - a first phosphor layer having a distribution density higher than a distribution density of the first filler on the bottom surface side of the concave portion, and - a first filler layer having a distribution density higher than a distribution density of the first phosphor particles, and - a first resin upper layer having distribution densities of the first filler and first phosphor particles smaller than the first phosphor layer and the first filler layer; - a first phosphor layer having a distribution density higher than a distribution density of the first filler on the bottom surface side of the concave portion, and - a first filler layer having a distribution density higher than a distribution density of the first phosphor particles, and - a first resin upper layer having distribution densities of the first filler and first phosphor particles smaller than the first phosphor layer and the first filler layer; in a first curing step, temporarily curing the first resin to maintain a shape of the first resin layer; disposing a second resin on the first resin temporarily cured, the second resin containing second phosphor particles having an average particle size of 1 μm or more and 40 pm or less and a second filler having an average particle size of 5 nm or more and 100 nm or less; in a second centrifugal precipitating step performed at a second rotation speed for a second rotation time, wherein the second rotation speed is smaller than the first rotation speed and/or the second rotation time is smaller than the first rotation time, centrifugally precipitating the second phosphor particles and the second filler toward the first resin such that the second phosphor particles are unevenly distributed in the second resin so as to have the distribution densities increased on the first resin layer side within the concave portion, while the second filler is disposed between and around the second phosphor particles, and that the second filler is disposed while being more dispersed in the second resin layer than the first filler in the first resin layer; and in a second curing step, curing the first resin and the second resin.