Method of manufacturing light-emitting element

A method of manufacturing a light-emitting element includes: providing a semiconductor structure including: a first layer containing gallium and nitrogen, a second layer of a first conductive type, the second layer containing gallium, aluminum, and nitrogen and being located on or above the first layer, an active layer located on or above the second layer, and a third layer of a second conductive type, the third layer located on or above the active layer, wherein a thickness of the first layer is larger than a thickness of the second layer; performing chemical-mechanical polishing from a first layer side to reduce the thickness of the first layer; and performing dry etching from the first layer side to remove the first layer and reduce the thickness of the second layer.