A method of manufacturing a light emitting device, the method comprising: mounting a light emitting element in a package in which a recess is defined, the light emitting element being mounted on a bottom surface defining the recess; forming a first reflecting layer by covering lateral surfaces defining the recess with a first resin containing a first reflecting material; forming a second reflecting layer by covering the bottom surface defining the recess with a second resin containing a second reflecting material, such that the second reflecting layer is in contact with the first reflecting layer, wherein the step of forming the second reflecting layer comprises: disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element, by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation, so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer, and curing the second resin while applying the centrifugal force; disposing a phosphor-containing layer on the second reflecting layer and the light emitting element, the phosphor-containing layer comprising a third resin that contains a phosphor; characterized in that the first reflecting material and the second reflecting material are formed of different types of materials. mounting a light emitting element in a package in which a recess is defined, the light emitting element being mounted on a bottom surface defining the recess; forming a first reflecting layer by covering lateral surfaces defining the recess with a first resin containing a first reflecting material; forming a second reflecting layer by covering the bottom surface defining the recess with a second resin containing a second reflecting material, such that the second reflecting layer is in contact with the first reflecting layer, wherein the step of forming the second reflecting layer comprises: disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element, by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation, so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer, and curing the second resin while applying the centrifugal force; disposing the second resin on the bottom surface in the recess at a position between the lateral surfaces of the recess and the light emitting element, by potting, applying a centrifugal force to the package about an axis of rotation such that the bottom surface defining the recess is positioned outward of the axis of rotation, so as to change a shape of the second resin such that the second resin covers an entirety of the bottom surface defining the recess that is exposed from the first reflecting layer, and curing the second resin while applying the centrifugal force; disposing a phosphor-containing layer on the second reflecting layer and the light emitting element, the phosphor-containing layer comprising a third resin that contains a phosphor;