Photoelectric conversion element and solar cell

A photoelectric conversion element, comprising:

• a photoelectric conversion layer;
• and
• a first member,
• the first member including a first layer and a second layer,
• a direction from the second layer to the first layer being along a first direction from the photoelectric conversion layer to the first member,
• the first layer including a plurality of particles and an intermediate region provided in at least a part of location between the plurality of particles,
• the plurality of particles including at least one selected from the group consisting of oxygen and sulfur and zinc,
• the intermediate region including a rare earth element,
• a first thickness of the first layer along the first direction being not less than 40 nm and not more than 100 nm, and
• a refractive index of the second layer being lower than a refractive index of the first layer.