To provide a light-emitting element of high emitting luminance in which an insulating substrate of long life is used.

In a light-emitting element of a gallium nitride based compound semiconductor, an N-type layer 2 and a P-type layer 3 are laminated on an insulating substrate 1. The N-type layer 2 is exposed from the P-type layer 3, an N-type electrode 21 is arranged on the exposed part 22, and a P-type electrode 31 is arranged on the P-type layer 3. At this time, the exposed part 22 of the N-type layer 2 from the P-type layer 3 has only an area necessary for arranging the N-type electrode 21. The N-type layer 2 has a side surface 23 at almost the same position as a side surface 33 of the P-type layer 3, excepting the exposed part. Preferably, the P-type layer 3 forms an almost square surface, and at least 1/2 and at most 7/8 of the side surfaces 23, 33 of the N-type layer which are arranged at almost the same position as the P-type layer 3 are positioned inside the side surface position of an insulating substrate. The P-type layer and the N-type layer are, so laminated that the side surface of the N-type layer is positioned at almost the same position as the side surface of the P-type layer, and the insulating substrate is exposed. A light-emitting element of gallium nitride based compound semiconductor the element of which is divided at the exposed insulating substrate part is manufactured.