PURPOSE: To obtain a structure for receiving the light or electromagnetic wave efficiently which can be fabricated easily with minimum number of fabrication steps in order to put a light/electromagnetic wave detection element into practical use.

CONSTITUTION: The light receiving element comprises a substrate 1, a first electrode 2 formed on the substrate 1 while inclining at an angle of 90° or less against the substrate 1 at one end thereof, a light receiving part 3 covering the inclining face, and a second electrode 4 having at least a part covering the light receiving part 3 without touching the first electrode 2.