To realize a light emitting element of a short wavelength and high light emission efficiency, and a lighting system.

The light emitting element is constituted having a nitride gallium compound semiconductor layer 13 with a p-n junction, a conductive substrate 11 located in a p-side or an n-side of the semiconductor layer, and a reflection layer 12 which is located between the semiconductor layer and the substrate and has high resistance when compared to a substrate and a semiconductor layer being basically undoped with impurities. Consequently, crystallinity of the reflection layer and the semiconductor layer or the like laminated on the reflection layer can be improved.