PURPOSE: To provide a mesa-type semiconductor element which can screen out a pellet easily by varying the shapes of the electrode parts on both surface of a substrate.

CONSTITUTION: Local electrodes 5a and 5b are formed on the front and rear surfaces of a substrate 1 with a resist pattern 4 as a mask. Then, after the resist pattern 4 is released, a brazing material 6a is formed on a local electrode 5a of the surface of the substrate 1. Then, after an etching-prevention layer 9 covering the local electrode 5b and the brazing material 6b is formed on the rear surface of the substrate 1, the substrate 1 is etched isotropically on the substrate 1 with a first electrode part 7 on the substrate surface as a mask. Then, after the etching-prevention layer 9 is eliminated, the brazing material 6a out of the first electrode part 7 is dissolved again and the lower end face is formed in the same shape as a lower local electrode 5, thus differing the shape of the first electrode part 7 on the substrate surface from that of a second electrode part 8 on the substrate surface and then dicing the substrate 1 along an etched line for obtaining a pellet.