A method for producing a spin current magnetization rotational element includes a stacking step of stacking, on one surface of a substrate, a magnetoresistance effect element having a first ferromagnetic metal layer having a fixed magnetization direction, a second ferromagnetic metal layer having a variable magnetization direction, and a non-magnetic layer sandwiched between the first ferromagnetic metal layer and the second ferromagnetic metal layer, and spin-orbit torque wiring which extends in a first direction, wherein an inclined surface non-parallel to the first direction is formed on at least a part of a surface of the spin-orbit torque wiring.