The polarization beam splitting element includes a one-dimensional grating structure having a grating period smaller than a wavelength of an entering beam and including a metal grating portion, and two light-transmissive members each having a refractive index higher than that of air. The one-dimensional grating structure is disposed between the two light-transmissive members. The grating period of the one-dimensional grating structure is 120 nm or less, a thickness of the one-dimensional grating structure is 100 nm or less and an inter-grating portion of the one-dimensional grating structure is formed as a vacuum space or formed of air or a dielectric material. The grating period Λ [nm], a filling factor FF that is a ratio w/Λ of a width w [nm] of the grating portion to the grating period, a refractive index na of the inter-grating portion and a wavelength λg of 550 [nm] satisfy (1.4na−2.9)Λ/λg−0.57na+1.32≦FF≦(1.4na−2.9)Λ/λg−0.57na+1.39 and 0.152np−1.375(Λ/λg)+0.5≦FF≦0.152np−1.375(Λ/λg)+0.6.