A variable resistance element that can stably perform a switching operation with a property variation being reduced by suppressing a sharp current that accompanies completion of forming process, and a non-volatile semiconductor memory device including the variable resistance element are realized. The non-volatile semiconductor memory device uses the variable resistance element for storing information in which a resistance changing layer is interposed between a first electrode and a second electrode, and a buffer layer is inserted between the first electrode and the resistance changing layer where a switching interface is formed. The buffer layer and the resistance changing layer include n-type metal oxides, and materials of the buffer layer and the resistance changing layer are selected such that energy at a bottom of a conduction band of the n-type metal oxide configuring the buffer layer is lower than that of the n-type metal oxide configuring the resistance changing layer.