NOVELTY - A photoelectric conversion element comprises a photoelectric conversion layer including a first semiconductor layer (103A) containing an impurity element on a conductive layer (101), a second semiconductor layer (103B), and a third semiconductor layer (103C) containing an impurity element of an opposite conductivity type to that in the first semiconductor layer. A side surface of the photoelectric conversion layer includes surfaces with different taper angles.    USE - Used for, e.g. mobile phone or personal computer.    ADVANTAGE - The photoelectric conversion device is manufactured with a high yield by reducing leakage current generated on an etched surface in a pin photoelectric conversion element.    DETAILED DESCRIPTION - A photoelectric conversion element comprises a photoelectric conversion layer including three stacked semiconductor layers. The first semiconductor layer contains an impurity element of one conductivity type, on a conductive layer. The third semiconductor layer contains an impurity element of an opposite conductivity type to that in the first semiconductor layer. A side surface of the photoelectric conversion layer includes surfaces with different taper angles. The surface with the first taper angle includes a side surface of the first semiconductor layer and a part of a side surface of the second semiconductor layer. The surface with the second taper angle includes another part of the side surface of the second semiconductor layer and a side surface of the third semiconductor layer. The photoelectric conversion element is formed on a base layer. The conductive layer comprises titanium. The semiconductor layers contain silicon as main components. First dry etching is conducted to remove a part of the third semiconductor layer and part of the second semiconductor layer using the resist. A second dry etching is conducted to remove a part of the third semiconductor layer and a part of the semiconductor layer using a gas containing oxygen. A mixed gas of tetrafluoromethane and chlorine is used in the first dry etching. The gas containing oxygen is a mixed gas containing tetrafluoromethane. An INDEPENDENT CLAIM is included for a method for manufacturing a photoelectric conversion element.    DESCRIPTION OF DRAWING(S) - The figure shows a cross-sectional view of the photoelectric conversion element.    Conductive layer (101)    Protective layer (102)    First semiconductor layer (103A)    Second semiconductor layer (103B)    Third semiconductor layer (103C)