| CPC H10F 39/103 (2025.01) [G01S 7/4811 (2013.01); G01S 7/4863 (2013.01); H10F 39/107 (2025.01)] | 22 Claims |

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1. A light receiving element, comprising:
a photoelectric conversion unit that is provided in a semiconductor substrate and converts light into a charge;
a first charge accumulation unit to which the charge is transferred from the photoelectric conversion unit;
a second charge accumulation unit to which the charge is transferred from the photoelectric conversion unit;
a first transfer transistor that transfers the charge transferred to the first charge accumulation unit; and
a second transfer transistor that transfers the charge transferred to the second charge accumulation unit,
wherein each of the first and second charge accumulation units includes a stack of an electrode, a first insulating layer, and a semiconductor layer,
wherein the first insulating layer is made of a first oxide film,
wherein each of the first transfer transistor and the second transfer transistor includes a second oxide film provided on the semiconductor substrate, and
wherein the first oxide film has a film thickness thinner than a film thickness of the second oxide film.
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