A thermoelectric conversion element is configured to have two types of conductors with different Seebeck coefficients physically connected alternately with an electrode via one or more electrical resistance layers formed by electrical resistor having electrical resistance rate of 1×10−3 Ωcm or more. This arrangement enables charges to be generated by the difference of temperature in both ends of the element and to be densely stored in the electrical resistance layers formed by electrical resistor. Moreover, it is thought that thermal energy equivalent to the difference of temperature is input into the electrical resistance layers and that electromotive force increases as a result of an increase of output voltage.