Method of manufacturing semiconductor element and semiconductor element

A semiconductor element comprising:

• a substrate having a first surface, a second surface, and at least one lateral surface;
• and
• a semiconductor layer formed on the second surface,
• wherein the at least one lateral surface includes:
• at least one flat region,
• a first region that extends along a first direction parallel to the first surface at a position apart from the first surface and the second surface, wherein a surface roughness of the first region is larger than a surface roughness of the flat region, and
• a second region that extends along the first direction parallel to the first surface at a position between the first region and the first surface and apart from the first surface, wherein a surface roughness of the second region is larger than the surface roughness of the flat region, and
• wherein the substrate includes, in an interior of the substrate, a plurality of modified portions aligned along the first direction at a position shifted from the first region in a second direction that intersects the first direction and is parallel to the first surface.