A semiconductor light emitting device has a light emitting element, a first electrode layer, a second electrode layer, a seed electrode layer and a plated layer. The light emitting element has a nitride-based III-V compound semiconductor on a substrate. The light emitting element having a light extraction surface. The first electrode layer on the light extraction surface. The second electrode layer is provided on a surface opposite to the light extraction surface of the light emitting element. The seed electrode layer is configured to cover the entire surface of the second electrode layer. The plated layer is provided on the seed electrode layer. The light emitting element has a light emitting layer, a first conductive type semiconductor layer, and a second conductive type semiconductor layer. The light emitting element has a forward tapered shape of a width which gradually narrows in order of the second conductive type semiconductor layer, the light emitting layer and the first conductive type semiconductor layer.