A magnetic tunnel junction element includes, in a following stack order, an underlayer formed of a metal material, a fixed layer formed of a ferromagnetic body, a magnetic coupling layer formed of a nonmagnetic body, a reference layer formed of a ferromagnetic body, a barrier layer formed of a nonmagnetic body, and a recording layer formed of a ferromagnetic body, or alternatively, the magnetic tunnel junction element includes, in a following stack order, a recording layer formed of a ferromagnetic body, a barrier layer formed of a nonmagnetic body, a reference layer formed of a ferromagnetic body, a magnetic coupling layer formed of a nonmagnetic body, an underlayer formed of a metal material, and a fixed layer formed of a ferromagnetic body, wherein the fixed layer is formed and stacked after performing plasma treatment to a surface of the underlayer having been formed.