A method of manufacturing a light emitting element, the method comprising: providing a wafer comprising: a substrate having a first face and a second face, and a semiconductor structure disposed on the second face; irradiating the substrate with a laser beam to form a plurality of modified regions in the substrate; and subsequently, separating the wafer into a plurality of light emitting elements, wherein said irradiating the substrate with a laser beam comprises: performing a first irradiation step comprising irradiating the laser beam along a plurality of first lines that extend in a first direction that is parallel to the first face and that are aligned in a second direction that is parallel to the first face and intersects the first direction, and subsequent to performing the first irradiation step, performing a second irradiation step comprising irradiating the laser beam along second lines that extend in the second direction, wherein said irradiating in the first irradiation step is performed at a plurality of positions along the first direction using a first irradiation pitch of 2.5 μm or less for the positions along the first direction, and a pitch of at least 0.7 mm for the first lines aligned in the second direction, and wherein: the substrate is made of sapphire, the first direction extends along an m-axis of the sapphire, the second direction extends along an a-axis of the sapphire, and in the second irradiation, the laser beam is irradiated at a plurality of positions along the second direction using a second irradiation pitch for the positions along the second direction, the second irradiation pitch being larger than the first irradiation pitch. providing a wafer comprising: a substrate having a first face and a second face, and a semiconductor structure disposed on the second face; a substrate having a first face and a second face, and a semiconductor structure disposed on the second face; irradiating the substrate with a laser beam to form a plurality of modified regions in the substrate; and subsequently, separating the wafer into a plurality of light emitting elements, wherein said irradiating the substrate with a laser beam comprises: performing a first irradiation step comprising irradiating the laser beam along a plurality of first lines that extend in a first direction that is parallel to the first face and that are aligned in a second direction that is parallel to the first face and intersects the first direction, and subsequent to performing the first irradiation step, performing a second irradiation step comprising irradiating the laser beam along second lines that extend in the second direction, performing a first irradiation step comprising irradiating the laser beam along a plurality of first lines that extend in a first direction that is parallel to the first face and that are aligned in a second direction that is parallel to the first face and intersects the first direction, and subsequent to performing the first irradiation step, performing a second irradiation step comprising irradiating the laser beam along second lines that extend in the second direction, wherein said irradiating in the first irradiation step is performed at a plurality of positions along the first direction using a first irradiation pitch of 2.5 μm or less for the positions along the first direction, and a pitch of at least 0.7 mm for the first lines aligned in the second direction, and wherein: the substrate is made of sapphire, the first direction extends along an m-axis of the sapphire, the second direction extends along an a-axis of the sapphire, and in the second irradiation, the laser beam is irradiated at a plurality of positions along the second direction using a second irradiation pitch for the positions along the second direction, the second irradiation pitch being larger than the first irradiation pitch. the substrate is made of sapphire, the first direction extends along an m-axis of the sapphire, the second direction extends along an a-axis of the sapphire, and in the second irradiation, the laser beam is irradiated at a plurality of positions along the second direction using a second irradiation pitch for the positions along the second direction, the second irradiation pitch being larger than the first irradiation pitch.