Abstract: A photoelectric conversion device with low resistance loss and high conversion efficiency is provided. The photoelectric conversion device includes a first silicon semiconductor layer and a second silicon semiconductor layer between a pair of electrodes. The first silicon semiconductor layer is provided over one surface of a crystalline silicon substrate having one conductivity type and has a conductivity type opposite to that of the crystalline silicon substrate, and the second silicon semiconductor layer is provided on the other surface of the crystalline silicon substrate and has a conductivity type which is the same as that of the crystalline silicon substrate. Further, the first silicon semiconductor layer and the second silicon semiconductor layer each have a carrier concentration varying in the film thickness direction.