A light receiving element, comprising a semiconductor structure comprising at least a first conductivity type semiconductor layer, a first, second conductivity type semiconductor layer provided on the first conductivity type semiconductor layer in the semiconductor structure, a second, second conductivity type semiconductor layer having an impurity concentration lower than that of the first, second conductivity type semiconductor layer, a second, first conductivity type semiconductor layer provided on the second, second conductivity type semiconductor layer, or a second, first conductivity type semiconductor layer provided within the second, second conductivity type semiconductor layer.