Abstract: [Problem] To provide a method for manufacturing an element which does not lead to the occurrence of a short due to etching, and which suppresses the deterioration of a photoelectric conversion layer.

Abstract: An element includes a substrate; a transparent electrode provided on the substrate; a photoelectric conversion layer; and a back-side electrode, wherein the transparent electrode includes a first transparent electrode part and a second transparent electrode part which are spatially separated from each other, the photoelectric conversion layer is formed on the first transparent electrode part, and the back-side electrode includes: an electrode main body part which is present on the photoelectric conversion layer; an electrode connecting part which contacts the second transparent electrode part; and a bridge that connects the electrode main body part and the electrode connecting part.