A method for manufacturing a magneto-resistance effect element is provided. The magneto-resistance effect element includes a first magnetic layer including a ferromagnetic material, a second magnetic layer including a ferromagnetic material and a spacer layer provided between the first magnetic layer and the second magnetic layer, the spacer layer having an insulating layer and a conductive portion penetrating through the insulating layer. The method includes: forming a film to be a base material of the spacer layer; performing a first treatment using a gas including at least one of oxygen molecules, oxygen atoms, oxygen ions, oxygen plasma and oxygen radicals on the film; and performing a second treatment using a gas including at least one of nitrogen ions, nitrogen atoms, nitrogen plasma, and nitrogen radicals on the film submitted to the first treatment.