Provided is a polarizing element having a wire grid structure, including: a transparent substrate; and grid-shaped convex portions arranged on the transparent substrate at a pitch shorter than a wavelength of light in a use band and extending in a predetermined direction, wherein the grid-shaped convex portion includes a first absorption layer, a first dielectric layer, a reflection layer, a second dielectric layer, and a second absorption layer in order from the transparent substrate side. Further, an optical device including the polarizing plate is provided.