Provided are a counter electrode, which is excellent in electrolytic solution resistance and electrical conductivity, and which is capable of corresponding to an application process carried out by pattern printing during a manufacturing process, a photoelectric conversion element using the counter electrode, and a method for manufacturing the same. A dye-sensitized photoelectric conversion element has a structure in which an electrolyte layer is filled between a porous electrode to which a photosensitizing dye is adsorbed and a counter electrode. The counter electrode includes: a metal counter electrode; a conductive primer layer that contains conductive carbon, and at least one resin selected among a polyamide imide resin, a polyamide resin, and polyimide resin as a binder resin; and a catalyst layer containing conductive carbon and an inorganic binder. The metal counter electrode and the catalyst layer are formed to come into close contact with each other through the conductive primer layer.