A magnetic multilayered film current element includes: at least one magnetic layer; at least one film structure containing a first insulating layer where a first opening is formed, a second insulating layer where a second opening is formed and a conductor disposed between the first insulating layer and the second insulating layer under the condition that a distance “A” between the first insulating layer and a portion of the second insulating layer at a position of the second opening is set larger than a closest distance “B” between the first insulating layer and the second insulating layer; and a pair of electrodes for flowing current to a magnetic multilayered film containing the at least one magnetic layer and the at least one film structure along a stacking direction of the magnetic multilayered film.