A cell provided with a solid electrolyte layer (4) made from a ZrO2-based sintered member; an inter-connector layer (8) containing a La-containing perovskite composite oxide, including a pair of end portions of the inter-connector layer (8) covering a pair of end portions of the solid electrolyte layer (4); and constituting an annular member with the solid electrolyte layer (4); an outer electrode layer (6) disposed outward of the solid electrolyte layer (4); and an inner electrode layer (3) disposed inward of the solid electrolyte layer (4). In such a cell, the solid electrolyte layer (4) includes a first portion overlapping the pair of end portions of the inter-connector layer (8), and a second portion disposed between the outer electrode layer (6) and the inner electrode layer (3) and having an average thickness of 15 μm or less. Additionally, the first portion is thicker than the second portion.