In a laser receiver receiving a laser beam from a laser transmitter and a laser receiving system composed of a plurality of laser receivers, a plurality of photo devices are arranged on an acceptance surface so that acceptance angles of the laser beam thereof are mutually different in order to detect distances between an acceptance position of a center point of a received laser beam on an acceptance surface and a reference point and an elevation angle of the received laser beam from a reference surface. Also, distance detection means respectively compare acceptance levels of the photo devices detected by the level detection means with thresholds, thereby detecting distance between the center point of the laser beam and the reference point of the acceptance surface by combination of comparison results thereof. Elevation angle detection means respectively compare acceptance levels of the photo devices detected by the level detection means with thresholds, thereby detecting elevation angles from the reference surface by combination of comparison results thereof.