A light emitting element has a substrate of gallium oxides and a pn-junction formed on the substrate. The substrate is of gallium oxides represented by: (AlXInYGa(1−X−Y))2O3 where 0≦x≦1, 0≦y≦1 and 0≦x+y≦1. The pn-junction has first conductivity type substrate, and GaN system compound semiconductor thin film of second conductivity type opposite to the first conductivity type.