According to one embodiment, a photoelectric conversion device including a substrate having opaque interconnection layers, an insulating film formed on the substrate, and having a plurality of openings, light-emitting elements formed of the openings, each light-emitting element having an upper electrode layer, and light-receiving elements formed of the openings, each light-receiving element having an upper electrode layer, wherein a semiconductor material is different in the light-emitting element and the light-receiving element, the upper electrode layer both of the light-emitting element and the light-receiving element are formed as common electrodes, and each interconnection layer is formed on a region outside a region specified by the opening.
