Manufacturing method of magnetoresistive effect element

A manufacturing method of an MR element in which current flows in a direction perpendicular to layer planes, includes forming on a lower electrode layer an MR multi-layered film having a cap layer at a top thereof, forming a mask on the cap layer of the MR multi-layered film, patterning the MR multi-layered film by milling through the mask to form an MR multi-layered structure, forming a magnetic domain control bias layer by using a lift off method using the mask, after forming the magnetic domain control bias layer, forming an additional cap layer on the cap layer and a part of the magnetic domain control bias layer, planarizing a top surface of the additional cap layer and the magnetic domain control bias layer, and forming an upper electrode layer on the planarized top surface.