According to one embodiment, a semiconductor light emitting device includes a first semiconductor layer of a first conductivity type, a second semiconductor layer of a second conductivity type, a light emitting portion, a first transparent conductive layer, and a second transparent conductive layer. The light emitting portion is provided between the first and second semiconductor layers. The second semiconductor layer is disposed between the first transparent conductive layer and the light emitting portion. The first transparent conductive layer includes oxygen. The second transparent conductive layer is provided between the second semiconductor layer and the first transparent conductive layer. The second transparent conductive layer has a refractive index higher than a refractive index of the first transparent conductive layer, and includes oxygen at a concentration higher than a concentration of oxygen included in the first transparent conductive layer.