A fuel cell of the present invention includes a fuel cell stack (1) for being formed by stacking a plurality of cell plates (2) having a flat shape, the cell plates (2) being configured by arranging a plurality of cells, the cell having an electrolyte layer (2a), a fuel electrode layer (2b) and an air electrode layer (2c). A combustion heater plate (3) includes a porous combustion plate (3a) and a gas non-pass layer (3b) covering a surface of the porous combustion plate (3a). The combustion heater plate (3) is disposed between the cell plates (2).