This spin-orbit torque magnetoresistance effect element includes: a first ferromagnetic layer; a second ferromagnetic layer; a non-magnetic layer positioned between the first ferromagnetic layer and the second ferromagnetic layer; and a spin-orbit torque wiring on which the first ferromagnetic layer is laminated, wherein the spin-orbit torque wiring extends in a second direction crossing a first direction which is an orthogonal direction of the first ferromagnetic layer, the first ferromagnetic layer includes a first laminate structure and an interfacial magnetic layer in order from the spin-orbit torque wiring side, the first laminate structure is a structure obtained by arranging a ferromagnetic conductor layer and an oxide-containing layer in order from the spin-orbit torque wiring side, the ferromagnetic conductor layer includes a ferromagnetic metal element, and the oxide-containing layer includes an oxide of a ferromagnetic metal element.