Disclosed is a reflecting element including a first electrode, a first orientation film, a second orientation film, a liquid crystal layer, a third orientation film, a fourth orientation film, and a second electrode. The first orientation film is located over the first electrode. The second orientation film is located over and in contact with the first orientation film. The liquid crystal layer is located over the first orientation film and the second orientation film and contains liquid crystal molecules. The third orientation film is located over the liquid crystal layer. The fourth orientation film is located over and in contact with the liquid crystal layer and the third orientation film. The second electrode is located over the fourth orientation film. The first and fourth orientation films are exposed from the second and third orientation films, respectively, in a first region overlapping the first electrode.