According to one embodiment, a magnetoresistance effect element includes first and second magnetic layers having an axis of easy magnetization in a direction perpendicular to a film surface, a first nonmagnetic layer formed between the first and second magnetic layers, a first interface magnetic layer formed between the first magnetic layer and the first nonmagnetic layer, and a second nonmagnetic layer formed in the first interface magnetic layer and having an amorphous structure. An electric current flowing through the first magnetic layer, the first nonmagnetic layer, and the second magnetic layer makes a magnetization direction in the first magnetic layer variable.