An optical element includes a first periodic structure portion being formed on a base portion and having a one-dimensional periodic structure in which a first medium and a second medium with a smaller refractive index than that of the first medium are alternately disposed in a first direction, and a second periodic structure portion being formed on the first periodic structure portion and having a periodic structure in which a third medium and a fourth medium with a smaller refractive index than that of the third medium are alternately disposed in the first direction. At an interface between the first and second periodic structure portions, a ratio of the first medium in the first periodic structure portion and a ratio of the third medium in the second periodic structure portion are different from each other. The element has a good form birefringence effect and a high reflection-suppressing effect.