A tip optical element for immersion microscope objectives is constructed so that a first optical element and a second optical element are cemented to each other, and has an annular light-blocking area on a surface of one of the first optical element and the second optical element to be cemented. The tip optical element is fabricated in such a way that a beam restricting device is placed on a surface of one of the first optical element and the second optical element; a light-transmitting area transmitting an effective beam and the light-blocking area formed around the light-transmitting area are provided to the beam restricting device; and the first optical element and the second optical element are cemented to each other, with the beam restricting device sandwiched between them.