It is a main object of the present invention to suppress the differences of color ratios of B/G and R/G when the film thicknesses of antireflective films and insulation films vary at a processing process. The present invention is a photoelectric conversion apparatus including a plurality of light receiving portions arranged on a semiconductor substrate, antireflective films formed on the light receiving portions with insulation films put between them, and color filter layers of a plurality of colors formed on the antireflective films, wherein film thicknesses of the insulation films and/or the antireflective films are changed such that changing directions of spectral transmittances at peak wavelengths of color filters on sides of the shortest wavelengths and at peak wavelengths of color filters on sides of the longest wavelengths after transmission of infrared cutting filters may be the same before and after changes.