An imaging apparatus including a semiconductor substrate which includes a charge accumulation portion containing an impurity of a first conductivity type; a contact plug which is connected to the charge accumulation portion, contains an impurity of the first conductivity type, and is not silicide; a first insulating film which includes an upper wall located above the contact plug; and a second insulating film which includes a portion located above the upper wall. A material of the second insulating film is different from a material of the first insulating film.