A thermoelectric conversion element includes a p-type thermoelectric converter, an n-type thermoelectric converter, a first electrode, a second electrode, and a third electrode. One end of the p-type converter is electrically connected to one end of the n-type converter. The other end of the p-type converter is electrically connected to the second electrode, and the other end of the n-type converter is electrically connected to the third electrode. The p-type converter includes a first phononic crystal layer having a first phononic crystal structure including regularly arranged first through holes. The n-type converter includes a second phononic crystal layer having a second phononic crystal structure including regularly arranged second through holes. The through direction of the first through holes is a direction extending between the ends of the p-type converter. The through direction of the second through holes is a direction extending between the ends of the n-type converter.