Group III nitride semiconductor element and method for manufacturing group III nitride semiconductor element

Provided are: a group III nitride semiconductor element which has a p-type contact layer that has relatively low contact resistance and relatively high carrier concentration without being deteriorated in crystallinity; and a method for manufacturing the group III nitride semiconductor element. This group III nitride semiconductor element is provided with: a contact layer (25a) that is provided on a light emitting layer (17); a contact layer (25b) that is provided on the contact layer (25a) and is in direct contact with the contact layer (25a); and an electrode (37) that is provided on the contact layer (25b) and is in direct contact with the contact layer (25b). The contact layer (25a) and the contact layer (25b) are formed of a same p-type gallium nitride semiconductor; the p-type dopant concentration of the contact layer (25a) is lower than the p-type dopant concentration of the contact layer (25b); the interface (J1) between the contact layer (25a) and the contact layer (25b) is inclined at an angle of 50 DEG or more but less than 130 DEG from a plane (Sc) that is perpendicular to the reference axis (Cx) that extends along the c-axis; and the contact layer (25b) has a film thickness of 20 nm or less.