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Provided is a dye compound which can be produced without requiring the use of any expensive rare metal or any strong electron-withdrawing group, is inexpensive and has high performance. A boron substituent is introduced into a heteroatom-containing π-electron system skeleton having a double bond to a carbon atom. In this manner, a compound in which a skeleton having a coordination bond with a boron atom is employed as a π-electron-accepting skeleton in the molecule can be produced.