A method for producing a tunnel magnetoresistive element includes a stacking step, then in-magnetic field heating, and then dry etching. The stacking includes stacking a B absorption layer which is in contact with an upper surface of a CoFeB layer. The dry etching includes removal of layers to the B absorption layer. An end of etching is set as an end point time detected by an analysis device when a final layer before the B absorption layer directly above the CoFeB layer is exposed has reduced to a prescribed level, or when the B absorption layer directly above the CoFeB layer has increased to the prescribed level. An amount of over-etching after the end point time is specified in advance, and the B absorption layer is stacked such that the thickness from the prescribed level to the upper surface of the CoFeB layer corresponds to the over-etching amount.