A photovoltaic device uses a single crystal or polycrystalline semiconductor layer which is separated from a single crystal or polycrystalline semiconductor substrate as a photoelectric conversion layer and has a SOI structure in which the semiconductor layer is bonded to a substrate having an insulating surface or an insulating substrate. A single crystal semiconductor layer which is a separated surface layer part of a single crystal semiconductor substrate and is transferred is used as a photoelectric conversion layer and includes an impurity semiconductor layer to which hydrogen or halogen is added on a light incidence surface or on an opposite surface. The semiconductor layer is fixed to a substrate having an insulating surface or an insulating substrate.