A magnetic tunnel junction element with a high tunnel magnetic resistance ratio can prevent a recording layer from being damaged. A reference layer includes a ferromagnetic body, and has magnetization direction fixed in the vertical direction. A barrier layer includes non-magnetic body, and disposed on one surface side of the reference layer. A recording layer is disposed to sandwich barrier layer between itself and reference layer. The recording layer includes a first ferromagnetic layer including at least one of Co and Fe, and having a magnetization direction variable in a vertical direction; a first non-magnetic layer including at least one of Mg, MgO, C, Li, Al, and Si, second non-magnetic layer including at least one of Ta, Hf, W, Mo, Nb, Zr, Y, Sc, Ti, V, and Cr, and second ferromagnetic layer including at least one of Co and Fe, and having a magnetization direction variable in a vertical direction.