A magnetic tunnel junction element (10) includes a configuration in which a reference layer (14) that includes a ferromagnetic material, a barrier layer (15) that includes O, a recording layer (16) that includes a ferromagnetic material including Co or Fe, a first protective layer (17) that includes O, and a second protective layer (18) that includes at least one of Pt, Ru, Co, Fe, CoB, FeB, or CoFeB are layered.