A manufacturing method of nitride semiconductor light emitting elements, which forms a device structure layer for a plurality of light emitting elements on a growth substrate for film formation and, after separating said device structure layer into respective portions for the light emitting elements, sticks a support substrate to said device structure layer side and removes said growth substrate, said manufacturing method including: a step of forming said device structure layer on said growth substrate; a step of forming a first electrode layer in positions respectively corresponding to said plurality of light emitting elements on a surface of said device structure layer; a step of forming a structure protective sacrifice layer around said first electrode layer on the surface of said device structure layer; an element isolating step of forming element isolating grooves in said device structure layer so as to separate said device structure layer into respective portions for the light emitting elements; a bonding step of, after said element isolating step, sticking said support substrate to said device structure layer side; a step of, after said bonding step, removing said growth substrate; a forward tapered groove forming step of forming forward tapered grooves reaching said structure protective sacrifice layer in said device structure layer, thereby separating said device structure layer into the light emitting elements having said first electrode layer and inverse tapered portions on said structure projective sacrifice layer; a lift-off step of etching said structure protective sacrifice layer, thereby lifting off said inverse tapered portions; a step of forming a second electrode layer on an exposed surface of said device structure layer exposed by the removal of said growth substrate; and a wiring electrode layer forming step of forming an insulating layer on side walls of said light emitting elements and forming a wiring electrode layer electrically connected to said second electrode layer on said insulating layer. a step of forming said device structure layer on said growth substrate; a step of forming a first electrode layer in positions respectively corresponding to said plurality of light emitting elements on a surface of said device structure layer; a step of forming a structure protective sacrifice layer around said first electrode layer on the surface of said device structure layer; an element isolating step of forming element isolating grooves in said device structure layer so as to separate said device structure layer into respective portions for the light emitting elements; a bonding step of, after said element isolating step, sticking said support substrate to said device structure layer side; a step of, after said bonding step, removing said growth substrate; a forward tapered groove forming step of forming forward tapered grooves reaching said structure protective sacrifice layer in said device structure layer, thereby separating said device structure layer into the light emitting elements having said first electrode layer and inverse tapered portions on said structure projective sacrifice layer; a lift-off step of etching said structure protective sacrifice layer, thereby lifting off said inverse tapered portions; a step of forming a second electrode layer on an exposed surface of said device structure layer exposed by the removal of said growth substrate; and a wiring electrode layer forming step of forming an insulating layer on side walls of said light emitting elements and forming a wiring electrode layer electrically connected to said second electrode layer on said insulating layer.