An image capturing apparatus that includes a polarizing filter of a slit type in which polarization characteristics are improved is realized. A polarizing unit (10) of an image capturing apparatus (100) includes a first polarizer layer (120a) and a second polarizer layer (120b) that hold a dielectric layer (14) therebetween, and a plurality of slits (13) that are arranged at regular intervals in a predetermined direction are formed in each of the first polarizer layer (120a) and the second polarizer layer (120b). A forming material of each of the first polarizer layer (120a) and the second polarizer layer (120b) and a forming material of a wiring layer that controls an operation of a light receiving unit (11) are selected from Al, Si, Cu, Au, Ag, Pt, W, Ti, Sn, In, Ga, Zn, and a compound or alloy that contains at least one of the foregoing.