A Si metal insulator semiconductor tunnel emitter transistor (Si MIS TET) which is a new type of bipolar transistor was fabricated and its electrical properties for the temperature range of 100 K - 300 K were investigated. The common emitter mode current gain obtained was 75 at 300 K and 74 at 100 K. It was confirmed by measuring the temperature dependence of the base current that the inversion base layer indeed functioned as a base of the Si MIS TET. The current gain of the Si MIS TET did not decrease at low temperature of 100 K, though the current gain of the conventional Si bipolar transistor decreases at low temperature due to the emitter bandgap narrowing in heavily doped emitter. This origin was that the carrier injection mechanism between the emitter and the base was tunneling.