Internal partial oxidation reforming of butane and steam reforming of ethanol were investigated using microtubular solid oxide fuel cells (SOFCs) supported on nickel‐gadolinia doped ceria (Ni‐GDC) anodes for portable power sources in emergency situations and for mobilities, such as vehicles, robots and drones. At an oxygen/carbon (O/C) ratio of 1.0, which is a coking condition in the equilibrium, the Ni‐GDC anode deteriorated for 28 h by internal partial oxidation of butane at 650 °C. However, power generation was also impossible after 8 h and 79 h at steam/carbon (S/C) = 1.0 and 1.5, respectively, by internal steam reforming of ethanol despite of no carbon deposition condition in the equilibrium at 650 °C. Power can be generated for more than 100 h at O/C = 1.5 in butane and at S/C = 2.0 in ethanol. For internal partial oxidation reforming of methane and steam reforming of ethanol in SOFCs, the O/C and S/C ratios are significantly important to prevent carbon deposition on the Ni‐GDC anode.