MAGNETORESISTANCE EFFECT ELEMENT, MAGNETIC MEMORY AND METHOD FOR MANUFACTURING MAGNETORESISTANCE EFFECT ELEMENT

PROBLEM TO BE SOLVED: To suppress characteristic deterioration in a magnetoresistance effect element.SOLUTION: A magnetoresistance effect element of the present embodiment comprises: a first magnetic body 30 having a magnetic anisotropy and an invariable magnetization direction in the vertical direction relative to a film surface; and a second magnetic body 10 having a magnetic anisotropy and a variable magnetization direction in the vertical direction relative to the film surface; and a nonmagnetic body 20 formed between the magnetic layers 10, 30. At least one of the first and second magnetic bodies comprises a magnetic layer 301 including boron (B), rare earth metal and transition metal. In the magnetic layer 301, the content of the rare earth metal is 20 at.% or more, the content of the transition metal is 30 at.% or more and the content of boron is 1 at.% or more and 50 at.% or less.