To provide a solid oxide fuel cell capable of suppressing accident fires.

The solid oxide fuel cell is equipped with a housing 2, reforming cases 78a, 78b, 78c, 78d reforming gas to be reformed into fuel gas with at least one kind out of air and water as well as gas to be reformed supplied, a fuel battery cell stored in the housing 2, supplied with fuel gas and air from the reforming cases 78a, 78b, 78c, 78d and generating power, and an ignition heater stored in the housing 2 for igniting unused gas for power generating at the time of starting. The fuel cell is also equipped with a control part for controlling start and stop of the ignition heater, the control part carries out the start and stop of the ignition heater for every process of changing the amount of supply to the reforming cases 78a, 78b, 78c, 78d of at least either air or water.

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