A thermally conductive resin composition includes an epoxy resin and a thermally conductive powder. The thermally conductive powder includes aluminum nitride having a silicon-containing oxide coating on a surface thereof and another thermally conductive powder. The content of the epoxy resin is 1% by mass or more and 20% by mass or less based on the total amount of the thermally conductive resin composition. The content of the thermally conductive powder is 80% by mass or more and 99% by mass or less based on the total amount of the thermally conductive resin composition. The content of the aluminum nitride having a silicon-containing oxide coating on a surface thereof is 10% by mass or more and 70% by mass or less based on the total amount of the thermally conductive resin composition. The content of the other thermally conductive powder is 10% by mass or more and 89% by mass or less based on the total amount of the thermally conductive resin composition.