A method for manufacturing a light emitting device is disclosed. The disclosed method includes forming a first-conductivity-type semiconductor layer over a first substrate such that a first surface of the first-conductivity-type semiconductor layer is adjacent to the first substrate, disposing a second substrate on a second surface of the first-conductivity-type semiconductor layer opposite the first surface, separating the first substrate, disposing a third substrate on the first surface, separating the second substrate, and forming an active layer and a second-conductivity-type semiconductor layer over the second surface. In accordance with the method, it is possible to use a relatively inexpensive substrate. As a semiconductor layer is formed over a Ga-face of a gallium nitride semiconductor layer, an increase in light emission efficiency is achieved.