An electro-resistance element that has a different configuration from conventional elements and is excellent in both affinity with semiconductor manufacturing processes and heat treatment stability under a hydrogen-containing atmosphere is provided. An electro-resistance element includes an electro-resistance layer that has two or more states in which electric resistance values are different and being switchable from one of the two or more states into another by applying a predetermined voltage or current. The electro-resistance layer includes first and second elements being capable of forming a nitride, and nitrogen.