The present invention provides a thermoelectric conversion element that has high efficiency even at reduced thickness. In this thermoelectric conversion element, striped p-type thermoelectric conversion parts are arranged on one surface of an insulating layer, and striped n-type thermoelectric conversion parts are arranged on the other surface. The two sets of stripes form overlapped portions. At one or more of the overlapped portions, a first p-type thermoelectric conversion part and a first n-type thermoelectric conversion part are electrically connected via a first conducting portion arranged within the insulating layer, a second p-type thermoelectric conversion part and a second n-type thermoelectric conversion part are electrically connected via a second conducting portion arranged within the insulating layer, and the first conducting portion and the second conducting portion are electrically isolated. The element of the present invention provides two junctions in a region where a conventional element would provide only one junction.