The present technology relates to a light detecting element and a method of manufacturing the same that make it possible to reduce pixel size. The light detecting element includes a plurality of pixels arranged in the form of a matrix. Each of the pixels includes a first semiconductor layer of a first conductivity type formed in an outer peripheral portion in the vicinity of a pixel boundary, and a second semiconductor layer of a second conductivity type opposite from the first conductivity type formed on the inside of the first semiconductor layer as viewed in plan. A high field region formed by the first semiconductor layer and the second semiconductor layer when a reverse bias voltage is applied is configured to be formed in a depth direction of a substrate. The present technology is, for example, applicable to a photon counter or the like.