In a photovoltaic element according to the present invention, a first transparent conductive film, a second transparent conductive film, a p-type semiconductor film, an intrinsic semiconductor layer, a n-type semiconductor layer and a backside electrode are stacked in turn on a transparent substrate. Then, an intermediate layer is provided between the second transparent conductive film and the p-type semiconductor layer so as to cover the first transparent conductive film and the second transparent conductive film.