Provided is a surface emitting laser manufacturing method, etc., which reduces process damage occurring to a surface relief structure, enabling stable provision of a single transverse mode characteristic. Provided is a method including a surface relief structure for controlling a reflectance in a light emitting portion of an upper mirror, the surface relief structure including a stepped structure, includes: forming a resist pattern including a pattern for forming a mesa structure and a pattern for forming a stepped structure, on or above the upper mirror, and performing first-phase etching for etching the surface layer of the upper mirror to determine the horizontal position of the stepped structure; forming a current confining structure after the performing first-phase etching; and performing second-phase etching for further etching the area that the first-phase etching has been performed, to determine the depth position of the stepped structure, after the forming a current confining structure.