It is an object of the present invention to provide a light-emitting element and a light-emitting device, in which a plurality of electroluminescent layers are stacked with a charge generation layer interposed therebetween between a pair of electrodes that are opposed to each other, and for which the charge generation layer can be formed on the electroluminescent layer by sputtering without damaging the electroluminescent layer. A material that is not easily etched is used for, of the electroluminescent layer, the closest layer to the charge generation layer formed by sputtering on the electroluminescent layer. Specifically, a benzoxazole derivative or a pyridine derivative is used.