A photoelectric conversion element of an embodiment is characterized by including a p-type light absorbing layer containing Cu, at least one or more Group IIIb elements selected from the group including Al, In and Ga, and at least one or more elements selected from the group including O, S, Se and Te; and an n-type semiconductor layer formed on the p-type light absorbing layer and represented by any one of Zn<1-y>MO<1-x>S, Zn<1-y-z>MgMO (wherein M represents at least one element selected from the group including B, Al, In and Ga), and GaP with a controlled carrier concentration, while x, y and z in the formulas Zn<1-y>MO<1-x>S and Zn<1-y-z>MgMO satisfy the following relations: 0.55 [is less than or equal to] x [is less than or equal to] 1.0, 0.001 [is less than or equal to] y [is less than or equal to] 0.05, and 0.002 [is less than or equal to] y+z [is less than or equal to] 1.0.