A reflective imaging element includes: a plurality of holes penetrating through the plate-like substrate along a thickness direction thereof; two orthogonally-disposed specular elements on inner walls of the plurality of holes; a first principal face on which light from an object is received; a second principal face parallel to the first principal face; and two taper elements opposing the two specular elements. The two taper elements each have a first side parallel to the first principal face, a second side orthogonal to the first principal face and to the first side, and a hypotenuse meeting the first and second sides and constituting an angle β with the second side. An angle constituted by a normal direction of the first principal face and an incident direction of light striking the first principal face defines an incident angle θ, such that, in a range of 0°