To provide a key monocrystalline magnetoresistance element necessary for accomplishing mass production and cost reduction for applying a monocrystalline giant magnetoresistance element using a Heusler alloy to practical devices. A monocrystalline magnetoresistance element of the present invention includes a silicon substrate 11, a base layer 12 having a B2 structure laminated on the silicon substrate 11, a first non-magnetic layer 13 laminated on the base layer 12 having a B2 structure, and a giant magnetoresistance effect layer 17 having at least one laminate layer including a lower ferromagnetic layer 14, an upper ferromagnetic layer 16, and a second non-magnetic layer 15 disposed between the lower ferromagnetic layer 14 and the upper ferromagnetic layer 16.