It is made possible to cause spin inversion at a low current density which does not cause element destruction and to conduct writing with a small current. A magnetoresistance effect element includes: a magnetization pinned layer in which magnetization direction is pinned; a magnetic recording layer in which magnetization direction is changeable, the magnetization direction in the magnetization pinned layer forming an angle which is greater than 0 degree and less than 180 degrees with a magnetization direction in the magnetic recording layer, and the magnetization direction in the magnetic recording layer being inverted by injecting spin-polarized electrons into the magnetic recording layer; and a non-magnetic metal layer provided between the magnetization pinned layer and the magnetic recording layer.