A surface emitting laser includes a lower multilayer mirror and an upper multilayer mirror which are provided on a substrate. A first oxidizable layer is partially oxidized to form a first current confinement layer including a first conductive region and a first insulating region. A second oxidizable layer is partially oxidized to form a second current confinement layer including a second conductive region and a second insulating region, a boundary between the first conductive region and the first insulating region being disposed inside the second current confinement layer in an in-plane direction of the substrate. The first oxidizable layer and the second oxidizable layer or layers adjacent to the respective oxidizable layers are adjusted so that when both layers are oxidized under the same oxidizing conditions, the oxidation rate of the first oxidizable layer is lower than that of the second oxidizable layer.