A disclosed surface emitting laser is capable of being manufactured easily, having a higher yield and a longer service lifetime. In the surface emitting laser, a selectively-oxidized layer is included as a part of a low refractive index layer of an upper semiconductor distribution Bragg reflector; the low refractive index layer including the selectively- oxidized layer includes two intermediate layers adjoining the selectively-oxidized layer and two low refractive index layers adjoining the intermediate layers. Al content rate in the intermediate layers is lower than that in the selectively-oxidized layer, and Al content rate in the low refractive index layers is lower than that in the selectively-oxidized layer. This configuration enables providing more control over the thickness and oxidation rate of the oxidized layer, thereby enabling reducing the variation of the thickness of the oxidized layer.