A spin current magnetization reversing element (100) includes a spin orbit torque wiring layer (101) that extends in one direction, a first ferromagnetic layer (102) that is formed on a first surface (101a) of the spin orbit torque wiring layer, and a first insulating layer (103) that is formed on a second surface (101b) on a side opposite to the first ferromagnetic layer (102) side on the surface of the spin orbit torque wiring layer. The first insulating layer (103) contains boron nitride or aluminum nitride.