To provide a near infrared cutoff filter capable of suppressing an influence to a captured image when the incidence angle of light to the near infrared cutoff filter is large. The near infrared cutoff filter comprises a substrate to transmit at least light in the visible wavelength region and, on at least one side of the substrate, an infrared reflective layer constituted by a layered film having a high refractive index film H and a low refractive index film L repeatedly laminated, or a layered film having a high refractive index film H, an intermediate refractive index film M and a low refractive index film L′ repeatedly laminated, and has light transmittance characteristics such that the difference between the maximum value and the minimum value among the decrease rates in average transmittance in region R, region G and region B, is at most 0.05.