Waveguide sheet and photoelectric conversion device

A waveguide sheet that captures incident light and waveguides the incident light in a direction intersecting with an incident direction of the incident light, the waveguide sheet comprising:

• a diffraction grating layer that changes a traveling direction of the incident light;
• and
• a plurality of first light-transmissive pairs each including
• a first light-transmissive layer having a shape with first concave streaks and first convex streaks being repeatedly arranged in a first direction that is a direction intersecting with the incident direction and
• a second light-transmissive layer laminated on the first light-transmissive layer, wherein
• in the plurality of first light-transmissive pairs,
• the first light-transmissive layer is located closer to a side of the diffraction grating layer than the second light-transmissive layer and
• each of the first concave streaks of another first light-transmissive layer adjacent to the first light-transmissive layer is located between adjacent first convex streaks among the first convex streaks of the first light-transmissive layer as seen in the incident direction.