A variable transmittance optical element is provided in an imaging optical system of an endoscope, and includes small etalons or multiple microscopic mirror that have an effective part that allows passage of a light beam received at a unit light receiving area that corresponds to an individual pixel, or a plurality of pixels, of an image pickup device that is provided in the imaging optical system of the endoscope. Each of said small etalons or microscopic mirrors have facing surfaces that are arranged so as to be parallel to one another on a transparent substrate; and the transparent substrate and an image pickup surface of the image pickup device are positioned so that each of the small etalons or microscopic mirrors allows passage of the light beam.