A light emitting element including: - a laminated structure comprising -- a first compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , -- an active layer of a GaN-based compound semiconductor in contact with the second surface of the first compound semiconductor layer , and -- a second compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , and whose first surface being in contact with the active layer ; - a first light reflection layer that is formed of a multilayer film formed on the first surface of the first compound semiconductor layer , wherein the light generated from the active layer is emitted to the outside through the first light reflection layer ; and - a second light reflection layer that is formed of a second electrode and a multilayer film formed on the second surface of the second compound semiconductor layer , wherein a step portion is formed on the first surface of the first compound semiconductor layer , wherein the first light reflection layer is formed on at least the inside of the step portion , and a first electrode is formed on at least the outside of the step portion , wherein the value of the surface roughness Ra of the first surface of the first semiconductor layer on the inside of the step portion is 3×10 -9 m or less, and the value of the surface roughness Ra of the first surface of the first compound semiconductor layer on the outside of the step portion exceeds the value of the surface roughness Ra of the first surface of the first compound semiconductor layer on the inside of the step portion , and wherein the first light reflection layer is formed on a convex or protruding portion of the first surface of the first compound semiconductor layer , and the first electrode is formed on a concave or recessed portion of the first surface of the first compound semiconductor layer . - a laminated structure comprising -- a first compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , -- an active layer of a GaN-based compound semiconductor in contact with the second surface of the first compound semiconductor layer , and -- a second compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , and whose first surface being in contact with the active layer ; -- a first compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , -- an active layer of a GaN-based compound semiconductor in contact with the second surface of the first compound semiconductor layer , and -- a second compound semiconductor layer of a GaN-based compound semiconductor having a first surface and a second surface opposing the first surface , and whose first surface being in contact with the active layer ; - a first light reflection layer that is formed of a multilayer film formed on the first surface of the first compound semiconductor layer , wherein the light generated from the active layer is emitted to the outside through the first light reflection layer ; and - a second light reflection layer that is formed of a second electrode and a multilayer film formed on the second surface of the second compound semiconductor layer , <EOS>