A light receiving device comprising: a semiconductor substrate; photoelectric conversion elements provided on a first main surface of the semiconductor substrate; an insulating film provided between the photoelectric conversion elements on the first main surface; a first electrode provided on the insulating film on the first main surface; and a second electrode provided on a second main surface opposite the first main surface of the semiconductor substrate, characterized in that the photoelectric conversion elements further comprise: a first semiconductor layer provided on the first main surface of the semiconductor substrate and having a first conductivity type impurity at a first concentration, a second semiconductor layer provided at a predetermined depth from an upper surface of the first semiconductor layer above which the first electrode is disposed and having a second conductivity type impurity at a second concentration, and a third semiconductor layer provided within the first semiconductor layer to surround a side surface and a lower surface of the second semiconductor layer and having the first conductivity type impurity at a third concentration higher than the first concentration, wherein the third semiconductor layer is narrower than the first semiconductor layer, and the second semiconductor layer is narrower than the third semiconductor layer in a plan view, and the first semiconductor layer, the second semiconductor layer and the third semiconductor layer constitute APD device. a semiconductor substrate; photoelectric conversion elements provided on a first main surface of the semiconductor substrate; an insulating film provided between the photoelectric conversion elements on the first main surface; a first electrode provided on the insulating film on the first main surface; and a second electrode provided on a second main surface opposite the first main surface of the semiconductor substrate, characterized in that the photoelectric conversion elements further comprise: a first semiconductor layer provided on the first main surface of the semiconductor substrate and having a first conductivity type impurity at a first concentration, a second semiconductor layer provided at a predetermined depth from an upper surface of the first semiconductor layer above which the first electrode is disposed and having a second conductivity type impurity at a second concentration, and a third semiconductor layer provided within the first semiconductor layer to surround a side surface and a lower surface of the second semiconductor layer and having the first conductivity type impurity at a third concentration higher than the first concentration, a first semiconductor layer provided on the first main surface of the semiconductor substrate and having a first conductivity type impurity at a first concentration, a second semiconductor layer provided at a predetermined depth from an upper surface of the first semiconductor layer above which the first electrode is disposed and having a second conductivity type impurity at a second concentration, and a third semiconductor layer provided within the first semiconductor layer to surround a side surface and a lower surface of the second semiconductor layer and having the first conductivity type impurity at a third concentration higher than the first concentration, wherein the third semiconductor layer is narrower than the first semiconductor layer, and the second semiconductor layer is narrower than the third semiconductor layer in a plan view, and the first semiconductor layer, the second semiconductor layer and the third semiconductor layer constitute APD device.