The present technology relates to an imaging element and an electronic apparatus which make it possible to acquire a variety of information regarding a subject including polarization information. Included are an organic photoelectric conversion film that has a light-transmitting property, is oriented in a predetermined axial direction, and includes a step; an upper electrode arranged on a light incident surface side of the organic photoelectric conversion film; and a lower electrode arranged on a side of the organic photoelectric conversion film facing the upper electrode. Protrusions and recesses are formed on the light incident surface side of the organic photoelectric conversion film. An accumulation layer that accumulates an electric charge converted by the organic photoelectric conversion film is included between the organic photoelectric conversion film and the lower electrode, and the step is formed depending on the presence or absence of the accumulation layer. The present technology can be applied, for example, to an imaging element that detects a polarization component in a predetermined direction.