PURPOSE: To provide a light receiving element which is high in light conversion efficiency and besides can be manufactured at low cost by providing a reflector at the dielectric separating part between a semiconductor substrate and each light receiving part.

CONSTITUTION: For a light receiving element 1, a reflector 3a (preferably a multilayer reflecting film) and a dielectric layer 3b (for example SiO2) are made on a supporting substrate (Si wafer) 2, and by these reflector 3a and the dielectric layer 3b, a plurality of light receiving parts 4a are joined above the supporting substrate 2. This light receiving part 4 is one which constitutes a pn junction diode by providing an n-type Si region 6 inside, for example, a p-type Si region 5, and each light receiving part 4 is disposed apart in an array form on the supporting substrate 2. The light receiving parts 4 are mutually connected in series electrically by metallic film wiring, etc. Moreover, a dielectric layer 7 (-for example SiO2) is made on the side face of the light receiving part 4, too, and buried layers 8 made of polysilicon, or the likes are buried between the light receiving parts 4.