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.