Provided is a light receiving element with high light receiving sensitivity.The light receiving element comprises: a light absorbing layer that absorbs light to generate a carrier; and a diffraction element that converts the optical path of first polarized light, which is obliquely incident on a plane formed by the light absorbing layer, so that the first polarized light propagates in a first direction along the light absorbing layer, and that converts the optical path of second polarized light incident from the same direction as the first polarized light so that the second polarized light propagates in a second direction, opposite the first direction, along the light absorbing layer.