Provided is a surface emitting laser or the like capable of suppressing horizontal misalignment between the surface relief structure and the current confining structure to make higher the precision of the alignment, to thereby obtain single transverse mode characteristics with stability. The surface emitting laser having a semiconductor layer laminated therein includes: a first etching region formed by etching a part of the upper mirror; and a second etching region formed by performing etching from a bottom portion of the first etching region to a semiconductor layer for forming a current confining structure, in which a depth of the second etching region is smaller than a depth of the first etching region.