PURPOSE: A tubular solid oxide fuel cell is provided to increase a reaction rate and to ensure efficiency by causing a diffusion velocity of air and fuel and to secure long lifetime and reliability by preventing the formation of an oxidation atmosphere at the inside and outside of tubes. CONSTITUTION: A tubular solid oxide fuel cell includes a porous tubular fuel electrode support(11), an electrolyte layer(12) located inside the tubular fuel electrode support, and an air electrode layer(13) located inside the electrolyte layer. The porous tubular fuel electrode support has a plurality of through-holes(14) capable of flowing in a longitudinal direction. A fuel-non-permeable fuel electrode layer(15) is formed at the outside of the tubular fuel electrode support.