Provided are an element structure in which a magnetic layer has a high magnetic anisotropy constant and saturated magnetization properties in a thickness of 1.5 nm or less, and a magnetic device that uses the element structure. A BCC metal nitride/CoFeB/MgO film structure that uses a nitride of a BCC metal as a seed layer is fabricated. The nitride amount in the BCC metal nitride is preferably less than 60% in terms of volume ratio based on 100% BCC metal. It is thereby possible to readily obtain a perpendicularly magnetized film having the magnetic properties that the perpendicular magnetic anisotropy is 0.1×106 erg/cm3 or more and the saturated magnetization is 200 emu/cm3 or more, even when the thickness of the magnetic layer is 0.3 nm or more and 1.5 nm or less.