A method of manufacturing a light emitting element includes forming a resin film including a phosphor containing layer on a transparent board side surface of a wafer including a transparent board and a plurality of light emitting parts formed on the transparent board, forming a scribing line along a scheduled separation surface in a surface of the transparent board by scribing before or after forming the resin film, cutting the resin film along the scheduled separation surface before or after forming the scribing line, and separating the transparent board along the scheduled separation surface by breaking after forming the scribing line and cutting the resin film.