A photovoltaic element comprising semiconductor layers having at least one pin junction on a substrate, at leas t one i-type semiconductor layer of the photovoltaic element comprising a silicon-based thin film formed by a method of forming a silicon-based thin film, which comprises introducing a source gas into a vacuum vessel, and forming a silicon-based thin film containing a microcrystal having a crystal grain size of 10 nm or more in Scherrer radius on the substrate introduced into the vacuum vessel by plasma CVD, the silicon-based thin film comprising a first silicon-based thin film region and a second silicon-based thin film region, wherein the first silicon-based thin film region is formed with a source gas containing silicon halide and hydrogen by high frequency plasma CVD using microwave, and then the second silicon-based thin film region is formed to be stacked on the first silicon-based thin film region by high frequency plasma CVD using VHF.