According to one embodiment, a semiconductor light emitting device includes a stacked structural body, first and second electrodes, a high resistance layer and a transparent conductive layer. The stacked structural body includes first and second semiconductor layers and a light emitting layer. The first semiconductor layer is disposed between the first electrode and the second semiconductor layer. The second semiconductor layer is disposed between the second electrode and the first semiconductor layer. The second electrode has reflectivity with respect to luminescent light. The high resistance layer is in contact with the second semiconductor layer between the second semiconductor layer and the second electrode and includes a portion overlapping with the first electrode. The transparent conductive layer is in contact with the second semiconductor layer between the second semiconductor layer and the second electrode. The transparent conductive layer has a resistance lower than a resistance of the high resistance layer.