According to one embodiment, the first process of forming a first light-reflecting structure including forming a patterned dielectric layer on a substrate, forming a first high refractive index layer on the substrate and the dielectric layer, planarizing the first high refractive index layer, forming a mask layer on the first high refractive index layer, forming a periodic structure in the mask layer and the first high refractive index layer, the periodic structure having openings separated at a constant period, forming a low refractive index layer on the mask layer and filling the periodic structure with the low refractive index layer, and performing chemical mechanical polishing to cause the mask layer and the low refractive index layer to form substantially the same plane.