A ferromagnetic tunnel junction element is a magnetoresistance effect element wherein an electric resistance varies in accordance with a magnetic field applied. The ferromagnetic tunnel junction element includes a pinned layer wherein at least a part of a magnetization direction is held, and an insulation layer formed on the pinned layer, creating an energy barrier that electrons can flow through by a tunnel effect. A first free layer made of a first ferromagnetic material containing boron atoms, is formed on the insulation layer. In the first free layer, a direction of the magnetization switches under an influence of an external magnetic field. A second free layer made of a first ferromagnetic material containing boron atoms, is formed on the first free layer. The direction of magnetization of the second free layer switches under the influence of the external magnetic field, exchanging and coupling with the first free layer.