A spin element includes an element portion including a first ferromagnetic layer, a conducting portion that extends in a first direction as viewed in a lamination direction of the first ferromagnetic layer and faces the first ferromagnetic layer, and a current path extending from the conducting portion to a semiconductor circuit and having a resistance adjusting portion between the conducting portion and the semiconductor circuit, wherein the resistance value of the resistance adjusting portion is higher than the resistance value of the conducting portion, and the temperature coefficient of the volume resistivity of a material forming the resistance adjusting portion is lower than the temperature coefficient of the volume resistivity of a material forming the conducting portion.