A method for manufacturing a light-emitting element includes: providing a wafer comprising: a substrate having a first surface and a second surface, and a semiconductor structure provided at the first surface; irradiating a laser beam into an interior of the substrate from a second surface side of the substrate, which comprises: forming a plurality of first modified regions, a plurality of second modified regions, and a plurality of third modified regions in the interior of the substrate; and subsequently, separating the wafer into a plurality of light-emitting elements.