A single cell for a solid oxide fuel cell, in which a solid electrolyte layer is sandwiched by an upper electrode layer and a lower electrode layer. This single cell includes a substrate having openings and an insulating and stress absorbing layer stacked on an upper surface of this substrate. The solid electrolyte layer is formed on an upper surface of the insulating and stress absorbing layer so as to cover the openings, the upper electrode layer is stacked on an upper surface of the solid electrolyte layer, and the lower electrode layer is coated on a lower surface of the solid electrolyte layer via the openings from a lower surface of the substrate. A cell plate, in which these single cells are disposed two-dimensionally on a common substrate. Furthermore, a solid oxide fuel cell, in which these cell plates and plate-shaped separators including gas passages on both surfaces thereof are alternately stacked.