This spin current magnetization reversal element includes a magnetoresistance effect element having a first ferromagnetic metal layer having a fixed magnetization direction, a second ferromagnetic metal layer having a variable magnetization direction, and a non-magnetic layer sandwiched between the first ferromagnetic metal layer and the second ferromagnetic metal layer, and spin-orbit torque wiring which extends in a first direction that intersects the stacking direction of the magnetoresistance effect element, and contacts the surface of the magnetoresistance elect element on the side facing the second ferromagnetic metal layer, wherein at least one surface of the second ferromagnetic metal layer in the stacking direction has an inclined surface that is inclined in the first direction, and the direction of magnetization of the second ferromagnetic metal layer is inclined due to the inclined surface.