Provided are a heat-curable silicone resin sheet capable of easily and uniformly dispersing phosphors on an LED element surface and reducing a brightness through a light-diffusing effect, a method of producing a light emitting device using the same and an encapsulated light emitting semiconductor device produced by the corresponding method. The heat-curable silicone resin sheet includes at least two layers that are: a phosphor-containing layer consisting essentially of a phosphor-containing heat-curable silicone resin composition that is in a plastic solid or plastic semi-solid state at room temperature; and a white-pigment-containing layer consisting essentially of a white pigment-containing heat-cured silicone resin composition.