In a magnetic detection device using a magnetic resistance element, the resistance of a layer having a multi-layer structure can be easily adjusted without causing damages to the layer. A magneto-resistance layer is connected in series to a reference resistance layer, and a magneto-resistance layer is connected in series to a reference resistance layer on a substrate. A voltage is applied between a power supply layer and a grounding layer. A first output conductive layer and the reference resistance layer extend in parallel to each other so that they are partially electrically connected to each other via a connection layer. A second output conductive layer and the reference resistance layer extend in parallel to each other so that they are partially electrically connected to each other via a connection layer. Accordingly, it is possible to adjust the resistance of the reference resistance layers by selecting the respective positions of the connection layers.