In a back-surface electrode type photoelectric conversion element having
electrodes and semiconductor layers for collecting carriers disposed only
on a back surface side of a semiconductor substrate, a semiconductor thin
film that is larger in band gap than the semiconductor substrate and that
contains an element causing a conductivity identical to or different from
a conductivity of the semiconductor substrate is provided on a
light-receiving surface side of the semiconductor substrate, and a
diffusion layer is formed on a surface of the semiconductor substrate.
Alternatively, 95% or more of light beams having a wavelength of anywhere
from 800 nm to 2000 nm are caused to penetrate the light-receiving
surface side of the semiconductor substrate, and an insulative thin film
containing an element causing a conductivity identical to or different
from the conductivity of the semiconductor substrate is provided so as to
form a diffusion layer on the surface of the semiconductor substrate
through diffusion of the element.