According to an embodiment, a photon detecting element includes one or more avalanche photodiodes and a circuit. The circuit is connected between cathodes of the one or more avalanche photodiodes and an external power source. The circuit is configured in which a first temperature coefficient representing variation of a setting potential with respect to temperature variation when constant-current driving is performed so that electrical potential of the cathodes becomes equal to the setting potential is substantially the same as a second temperature coefficient representing variation of breakdown voltage of the one or more avalanche photodiodes with respect to temperature variation.