A method of manufacturing a surface emitting device including a mesa structure which becomes a light emitting section in a laminated body where a lower reflection mirror, an oscillation structure, and an upper reflection mirror are laminated on a substrate, the oscillation structure including an active layer, the upper reflection mirror including a current confined structure, and an emitting region including a part where the refractive index is relatively high and a part where the refractive index is relatively low, the method comprising:
- forming a first dielectric film on an upper surface of the laminated body before the mesa structure is formed;
- forming a first resist pattern on an upper surface of the first dielectric film, the first resist pattern including a pattern defining an outer shape of the mesa structure and a pattern protecting a region corresponding to the part where the refractive index is relatively high in the emitting region;
- etching the first dielectric layer using the first resist pattern as an etching mask;
- forming a second resist pattern protecting a region corresponding to an entirety of the emitting region;
- forming the mesa structure;
- forming the current confined structure;
- and
- forming a second dielectric film on an upper surface of the laminated body where the current confined structure is formed, the second dielectric film being formed at a wet etching rate lower than the wet etching rate of the first dielectric film.