A method for manufacturing a plurality of light emitting elements, the method comprising: providing a semiconductor wafer comprising: a substrate, an n-side nitride semiconductor layer containing an n-type impurity and located on the substrate, a p-side nitride semiconductor layer containing a p-type impurity and located on the n-side nitride semiconductor layer, and an active layer located between the n-side nitride semiconductor layer and the p-side nitride semiconductor layer; forming a protective layer on an upper face of the p-side nitride semiconductor layer in regions that include each of the borders of areas to become the plurality of light emitting elements; reducing an electrical resistance of the p-side nitride semiconductor layer in areas where no protective layer has been formed while allowing the p-side nitride semiconductor layer in areas where the protective layer is formed to retain its high resistance by annealing the semiconductor wafer; irradiating a laser beam on the substrate so as to form modified regions in the substrate serving as a starting point when dividing the semiconductor wafer; and obtaining a plurality of light emitting elements by dividing the semiconductor wafer in which the modified regions have been formed in the substrate, characterised in that with respect to each of the plurality of light emitting elements obtained, the entire peripheral portion of the p-side nitride semiconductor layer is flush with the entire peripheral portions of the substrate, the n-side nitride semiconductor layer, the active layer, and the protective layer. providing a semiconductor wafer comprising: a substrate, an n-side nitride semiconductor layer containing an n-type impurity and located on the substrate, a p-side nitride semiconductor layer containing a p-type impurity and located on the n-side nitride semiconductor layer, and an active layer located between the n-side nitride semiconductor layer and the p-side nitride semiconductor layer; a substrate, an n-side nitride semiconductor layer containing an n-type impurity and located on the substrate, a p-side nitride semiconductor layer containing a p-type impurity and located on the n-side nitride semiconductor layer, and an active layer located between the n-side nitride semiconductor layer and the p-side nitride semiconductor layer; forming a protective layer on an upper face of the p-side nitride semiconductor layer in regions that include each of the borders of areas to become the plurality of light emitting elements; reducing an electrical resistance of the p-side nitride semiconductor layer in areas where no protective layer has been formed while allowing the p-side nitride semiconductor layer in areas where the protective layer is formed to retain its high resistance by annealing the semiconductor wafer; irradiating a laser beam on the substrate so as to form modified regions in the substrate serving as a starting point when dividing the semiconductor wafer; and obtaining a plurality of light emitting elements by dividing the semiconductor wafer in which the modified regions have been formed in the substrate, characterised in that with respect to each of the plurality of light emitting elements obtained, the entire peripheral portion of the p-side nitride semiconductor layer is flush with the entire peripheral portions of the substrate, the n-side nitride semiconductor layer, the active layer, and the protective layer.