A photoelectric conversion apparatus includes: a first interlayer insulation film disposed on a semiconductor substrate; a first plug disposed in a first hole in the first interlayer insulation film, and serving to electrically connect between a plurality of active regions disposed in the semiconductor substrate, between gate electrodes of a plurality of MOS transistors, or between the active region and the gate electrode of the MOS transistor, not through the wiring of the wiring layer; and a second plug disposed in a second hole in the first interlayer insulation film, the second plug being electrically connected to the active region, wherein a wiring arranged over the second plug and closest to the second plug is electrically connected to the second plug, and the wiring electrically connected to the second plug forms a portion of dual damascene structure. By such a structure, incidence efficiency of light onto a photoelectric conversion element can be improved.