To provide a polarizing element which can emit an non-polarized incoming light as a polarized light of predetermined polarization ingredient at high transmission factor.

On one surface of a polarizing reflection layer 11 which, out of two polarization ingredients whose incoming lights are different to each other, transmits the light of one of the polarization ingredients and reflects the other light of the polarization ingredients, the light incoming from the outer surface on the opposite side of the polarizing reflection layer 11 is made to transmit and income into the polarizing reflection layer 11. At the same time, an optical layer 12 is provided which changes the polarization condition of the light that is reflected by the polarizing reflection layer 11, internally reflected at an interface between the outer surface and outer air, and again heads for the polarization reflection layer 11 in order to make it income into the polarization reflection layer 11. Also, the polarization reflection layer 11 is inclined toward one direction against the outer surface of the optical layer 12.