In a light receiving element, a first semiconductor layer that is formed on the upper surface of a substrate and is formed with a semiconductor of a first conductivity type, a light absorbing layer formed with a semiconductor, a second semiconductor layer formed with a semiconductor of a second conductivity type, a first electrode that is formed in contact with the second semiconductor layer, is formed with a metal, and functions as a reflective film, and a second electrode formed on the first semiconductor layer are formed in a vertical direction on the upper surface of the substrate. In the light receiving element, a slope that is neither perpendicular nor parallel to the substrate plane is formed on the substrate, and incident light that has perpendicularly entered the slope is made to enter the light absorbing layer obliquely with respect to the vertical direction.