Provided is a spin current magnetoresistance effect element, including: a magnetoresistance effect element including a first ferromagnetic metal layer, a second ferromagnetic metal layer configured for magnetization direction to be changed, and a non-magnetic layer sandwiched between the first ferromagnetic metal layer and the second ferromagnetic metal layer; and a spin-orbit torque wiring extending in a first direction which intersects a lamination direction of the magnetoresistance effect element and joined to the second ferromagnetic metal layer, wherein, a third end portion of the non-magnetic layer is located between a first end portion of the first ferromagnetic metal layer and a second end portion of the second ferromagnetic metal layer as viewed from the lamination direction on one of side surfaces of the magnetoresistance effect element.