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. <EOS>