A solid oxide fuel cell comprising: a power generation film comprising a solid oxide electrolyte layer with first and second principal surfaces (5a, 5b), a first electrode layer stacked on the first principal surface of the solid oxide electrolyte layer, and a second electrode layer stacked on the second principal surface of the solid oxide electrolyte layer; a first base that is provided on a side closer to the first principal surface of the solid oxide electrolyte layer to form a first gas flow channel, and comprises a ceramic; a second base that is provided on a side closer to the second principal surface of the solid oxide electrolyte layer to form a second gas flow channel, and comprises a ceramic; and a via-hole conductor unit that is provided in the first base, and has an end connected to a surface on the side opposite to a surface of the first electrode layer in contact with the solid oxide electrolyte layer, wherein the via-hole conductor unit has a first via-hole conductor with a first end surface and a second via-hole conductor with a second end surface, with the first end surface of the first via-hole conductor in contact with the second end surface of the second via-hole conductor, wherein the first and second via-hole conductors are formed from metals, the second end surface of the second via-hole conductor is larger in area than the first end surface of the first via-hole conductor, and a boundary part between an outer peripheral edge of the first end surface of the first via-hole conductor and a part of the first base located outside the outer peripheral edge is located in the second end surface of the second via-hole conductor. a power generation film comprising a solid oxide electrolyte layer with first and second principal surfaces (5a, 5b), a first electrode layer stacked on the first principal surface of the solid oxide electrolyte layer, and a second electrode layer stacked on the second principal surface of the solid oxide electrolyte layer; a first base that is provided on a side closer to the first principal surface of the solid oxide electrolyte layer to form a first gas flow channel, and comprises a ceramic; a second base that is provided on a side closer to the second principal surface of the solid oxide electrolyte layer to form a second gas flow channel, and comprises a ceramic; and a via-hole conductor unit that is provided in the first base, and has an end connected to a surface on the side opposite to a surface of the first electrode layer in contact with the solid oxide electrolyte layer, wherein the via-hole conductor unit has a first via-hole conductor with a first end surface and a second via-hole conductor with a second end surface, with the first end surface of the first via-hole conductor in contact with the second end surface of the second via-hole conductor, wherein the first and second via-hole conductors are formed from metals, the second end surface of the second via-hole conductor is larger in area than the first end surface of the first via-hole conductor, and a boundary part between an outer peripheral edge of the first end surface of the first via-hole conductor and a part of the first base located outside the outer peripheral edge is located in the second end surface of the second via-hole conductor.