| CPC H10N 50/85 (2023.02) [H10N 50/10 (2023.02)] | 19 Claims |

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1. A magnetoresistance effect element comprising:
a first ferromagnetic layer;
a second ferromagnetic layer;
a tunnel barrier layer disposed between the first and second ferromagnetic layers; and
a metal oxide layer in contact with a surface of the second ferromagnetic layer opposite to a surface in contact with the tunnel barrier layer, wherein
a ratio of oxygen is higher than a total ratio of metal elements in a composition formula expressed in a stoichiometric composition in a metal oxide constituting the metal oxide layer, and
an oxygen deficiency ratio of the metal oxide layer is higher than an oxygen deficiency ratio of the tunnel barrier layer.
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