A polarization conversion element is disclosed in which an optical waveguide formed on a substrate sequentially includes a first waveguide portion, a polarization rotation portion, and a second waveguide portion, an effective refractive index of a TE mode having the highest effective refractive index in an eigen mode of waveguide light on a sectional surface of the first waveguide portion is higher than an effective refractive index of a TM mode having the highest effective refractive index, an effective refractive index of the TM mode having the highest effective refractive index on a sectional surface of the second waveguide portion is higher than an effective refractive index of the TE mode having the highest effective refractive index, and heights of waveguide structures (for example, cores) of the first waveguide portion and the second waveguide portion are equal to each other.