a semiconductor light emitting device includes a semiconductor multilayer structure comprising a plurality of group iii – v nitride semiconductor layers including two semiconductor layers of different conductivity types , and a transparent electrode formed on the semiconductor multilayer structure . the transparent electrode contains an impurity element developing the same conductivity type as that of an impurity element introduced into a semiconductor in the semiconductor multilayer structure , which semiconductor has an interface with the transparent electrode . therefore , contact resistance between the transparent electrode and the semiconductor having the interface with the transparent electrode is decreased .