A cell for a fuel cell, having an electric power generation region in which an assembly 12 and first and second gas diffusion layers 14 are laminated to enable electric power generation, and a manifold region which is formed at the periphery of the electric power generation region and in which manifold openings 18 are formed to allow the passage of a gas or the like, wherein one of the first and second gas diffusion layers 14 extends to the manifold region, and a peripheral edge portion 14c is hermetically sealed by impregnation with a liquid resin that is used for forming a gasket 16 around the periphery of the manifold opening 18. The porosity of a boundary portion 14b of the first and second gas diffusion layers 14 is smaller than the porosity of the electric power generation region 14a and the peripheral edge portion 14c.