A tunnel magnetic resistance element includes the following, a fixed magnetic layer with a fixed direction of magnetization, a free magnetic layer in which the direction of magnetization changes, and an insulating layer which is positioned between the fixed magnetic layer and the free magnetic layer. The fixed magnetic layer, the free magnetic layer, and the insulating layer form a magnetic tunnel junction. A resistance of the insulating layer changes by a tunnel effect according to a difference in an angle between the direction of magnetization of the fixed magnetic layer and the direction of magnetization of the free magnetic layer. The free magnetic layer includes a ferromagnetic layer, a soft magnetic layer, and a magnetic bonding layer placed in between. Material of the magnetic bonding layer include Ru or Ta, and a layer thickness is 1.0 nm to 1.3 nm.