According to one embodiment, a light emitting device includes a semiconductor layer, a p-side electrode, an n-side electrode, a first insulating layer, a p-side interconnect layer, an n-side interconnect layer, and a second insulating layer. The portion of the second p-side interconnect layer has the L-shaped cross section being configured to include a p-side external terminal exposed from the first insulating layer and the second insulating layer at a third surface having a plane orientation different from the first surface and the second surface. The portion of the second n-side interconnect layer has the L-shaped cross section being configured to include an n-side external terminal exposed from the first insulating layer and the second insulating layer at the third surface.