Provided are a photoelectric conversion element capable of enhancing characteristics and reliability more than ever before and a method for manufacturing the photoelectric conversion element. The photoelectric conversion element includes a base including a semiconductor substrate, a first i-type semiconductor film placed on a portion of a surface of the semiconductor substrate, a first conductivity-type semiconductor film placed on the first i-type semiconductor film, a second i-type semiconductor film placed on another portion of the surface thereof, and a second conductivity-type semiconductor film placed on the second i-type semiconductor film; an electrode section including a first electrode layer placed on the first conductivity-type semiconductor film and a second electrode layer placed on the second conductivity-type semiconductor film; and a reflective section placed in a gap region A interposed between the first electrode layer and the second electrode layer.