A method for manufacturing a semiconductor light emitting element of a substantially square shape from a wafer in which a gallium nitride compound semiconductor has been laminated on a sapphire substrate having an orientation flat and a first main face, the crystallographic plane of the orientation flat being the A plane and the crystallographic plane of the first main face being the C plane, said method comprising of: laminating a semiconductor layer on a first main face of the sapphire substrate having an off angle θ, measured with respect to the crystallographic plane which constitutes the first main face of the sapphire substrate, in a direction Xo parallel to the orientation flat; forming a first break groove that extends in a direction Y substantially perpendicular to the direction Xo, on the semiconductor layer side; forming a third break groove that extends in a direction X which is substantially perpendicular to the direction Y, on the semiconductor layer side; forming a second break line, that is shifted by a predetermined distance in the ±Xo direction from a predicted split line within the first break groove and parallel to the first break groove, in the interior of the sapphire substrate by irradiation with laser light and corresponding to the inclination of the off angle θ; splitting the wafer along the first break groove and/or second break line such that the split face from the first break groove to the second break line is inclined from the normal line direction with respect to the first main face of the sapphire substrate; and splitting the obtained wafer along the third break groove; wherein the second break line is formed shifted by the predetermined distance in the -Xo direction from the predicted split line within the first break groove when the sapphire substrate has a negative off angle Θ in the Xo direction, and shifted by the predetermined distance in the +Xo direction from the predicted split line within the first break groove when the sapphire substrate has a positive off angle Θ in the Xo direction, Xo being a direction facing to the right side and -Xo being a direction facing to the left side in a plan view from the first main face side of the sapphire substrate disposed with the orientation flat in front. laminating a semiconductor layer on a first main face of the sapphire substrate having an off angle θ, measured with respect to the crystallographic plane which constitutes the first main face of the sapphire substrate, in a direction Xo parallel to the orientation flat; forming a first break groove that extends in a direction Y substantially perpendicular to the direction Xo, on the semiconductor layer side; forming a third break groove that extends in a direction X which is substantially perpendicular to the direction Y, on the semiconductor layer side; forming a second break line, that is shifted by a predetermined distance in the ±Xo direction from a predicted split line within the first break groove and parallel to the first break groove, in the interior of the sapphire substrate by irradiation with laser light and corresponding to the inclination of the off angle θ; splitting the wafer along the first break groove and/or second break line such that the split face from the first break groove to the second break line is inclined from the normal line direction with respect to the first main face of the sapphire substrate; and splitting the obtained wafer along the third break groove; wherein the second break line is formed shifted by the predetermined distance in the -Xo direction from the predicted split line within the first break groove when the sapphire substrate has a negative off angle Θ in the Xo direction, and shifted by the predetermined distance in the +Xo direction from the predicted split line within the first break groove when the sapphire substrate has a positive off angle Θ in the Xo direction, Xo being a direction facing to the right side and -Xo being a direction facing to the left side in a plan view from the first main face side of the sapphire substrate disposed with the orientation flat in front.