According to one embodiment, a method for manufacturing a semiconductor light emitting device is disclosed. The method can include forming a first interconnect layer, a second interconnect layer, a first metal pillar, a second metal pillar, a second insulating layer, a transparent material and a phosphor layer. The transparent material is formed on the first major surface of a semiconductor layer selected from the plurality of semiconductor layers on the basis of an emission spectrum of a light obtained from the first major surface side. The transparent material transmits the light. The phosphor layer is formed on the transparent material and the first major surface of the plurality of the semiconductor layers.