To provide a light emitting element having a top emission structure, which can be easily manufactured without considering an ionization potential of an electrode (particularly an electrode in contact with a substrate) and a manufacturing method therefor. A light emitting device having the top emission structure according to the present invention includes: a first electrode (101) formed of general-purpose metal (specifically, a wiring material such as Ti or Al) having a light-shielding property or reflectivity; a conductive polymer layer (102) formed by applying a conductive polymer material onto the first electrode (101); an electroluminescence film (103) formed in contact with the conductive polymer layer (102); and a light-transmissive second electrode (104) formed on the electroluminescence film 103, in which the conductive polymer layer (102) is formed of materials including a redox polymer etc., while being free of problems regarding work function (as shown in FIG. 1A).