According to one embodiment, a magnetic element includes a first member and a first magnetic portion. The first member includes a first region, a second region, and a third region positioned between the first region and the second region in a first direction. The first region includes at least one first element selected from the group consisting of Au, Ir, Al, Ta, TaN, W, Hf, Pt, and Pd. The second region includes at least one second element selected from the group. The third region includes at least one third element selected from the group. A concentration of the third element in the third region is lower than a concentration of the first element in the first region and lower than a concentration of the second element in the second region. A direction from the first region toward the first magnetic portion is aligned with a second direction.