A photoelectric conversion element includes a first conductive layer over a substrate; a first insulating layer covering the first conductive layer; a first semiconductor layer over the first insulating layer; a second conductive layer formed over the first semiconductor layer; an impurity semiconductor layer over the second semiconductor layer; a second conductive layer over the impurity semiconductor layer; a second insulating layer covering the first semiconductor layer and the second conductive layer; and a light-transmitting third conductive layer over the second insulating layer. A first opening and a second opening are formed in the second insulating layer. In the first opening, the first semiconductor layer is connected to the third conductive layer. In the second opening, the first conductive layer is connected to the third conductive layer. In the first opening, a light-receiving portion surrounded by an electrode formed of the second conductive layer is provided.