To improve light emission efficiency and reliability.A transparent conductive film 10 is formed on an entire top surface of a second semiconductor layer 108, and a photo-resist is applied thereon. When removing the photo-resist on the upper surface corresponding to an electrode forming part 16 of a first semiconductor layer 104, the photo-resist is removed to be gradually thinned at a boundary of a portion to be removed. The transparent conductive film is wet etched using the remaining photo-resist as a mask to expose a part of the second semiconductor layer. Dry etching is performed using the remaining photo-resist and the transparent conductive film as a mask to expose the electrode forming part of the first semiconductor layer. A portion of the transparent conductive film exposed in the dry etching using the remaining photo-resist as a mask is wet etched. The remaining photo-resist is eliminated.