A light emitting device having: a predetermined optical form that is provided on a surface of an LED element mounted on a base, the predetermined optical form being made to allow an increase in efficiency of taken out light from an inside of the LED element; and a sealing material that seals the predetermined optical form. The sealing material has a refractive index of 1.6 or more, the predetermined optical form is formed in a surface of a substrate of the LED element, and the substrate has a refractive index nearly equal to that of a light emitting layer of the LED element.