A thermoelectric conversion element includes: a first film including a perovskite structure; a second film and a third film, including a perovskite structure, disposed in such a manner that the first film is interposed between the second film and the third film; a fourth film, including a perovskite structure, disposed so as to interpose the second film with the first film; and a fifth film, including a perovskite structure, disposed so as to interpose the third film with the first film, wherein an offset in conduction band between the first film and the second film and an offset in conduction band between the first film and the third film is less than 0.25 eV, and an offset in conduction band between the second film and the fourth film and an offset in conduction band between the third film and the fifth film is more than 1 eV.