To provide a highly soluble near infrared absorbent.

A near infrared absorbing composition comprises; a near infrared absorbent containing a phosphate ester copper complex obtained by reacting a copper salt with a compound represented by a formula (1) below and/or a compound represented by a formula (2) below; and a solvent. Concentration of the phosphate ester copper complex in the near infrared absorbing composition is 10-80 mass%. (Each R in the formula (1) and (2) is an organic group having a carbon number of 3 or more. Rs in the formula (2) may be bonded together to form a ring structure, in which case the total number of carbon atoms in a group containing the bonded ring structure is 3 or more.)