A magnetoresistance effect element according to an aspect of the present disclosure includes a first ferromagnetic layer as a magnetization fixed layer including a ferromagnetic Heusler alloy, a second ferromagnetic layer as a magnetization free layer including a ferromagnetic Heusler alloy, and a nonmagnetic spacer layer provided between the first ferromagnetic layer and the second ferromagnetic layer, and the nonmagnetic spacer layer includes a nonmagnetic Fe group, Co group, or Ni group Heusler alloy.