According to one embodiment, a semiconductor light emitting device includes a stacked structural body, a first, a second and a third conductive layer. The stacked structural body includes first and second semiconductors and a light emitting layer provided therebetween. The second semiconductor layer is disposed between the first conductive layer and the light emitting layer. The first conductive layer is transparent. The first conductive layer has a first major surface on a side opposite to the second semiconductor layer. The second conductive layer is in contact with the first major surface. The third conductive layer is in contact with the first major surface and has a reflectance higher than a reflectance of the second conductive layer. The third conductive layer includes an extending part extending in parallel to the first major surface. At least a portion of the extending part is not covered by the second conductive layer.