To provide a variable resistance element capable of preventing the interface resistance, in a side of the variable resistance element in which resistance change is not allowed, from changing to high resistance due to applied voltage. The variable resistance element is configured by providing a variable resistance film (265) between a first electrode (280) and a second electrode (250), the oxygen concentration within the film of the variable resistance film (265) is high at the side of an interface with the second electrode (250) (high-concentration variable resistance layer (260)) and low at the side of an interface with the first electrode (280) (low-concentration variable resistance layer (270)), and the junction surface area between the low-concentration variable resistance layer (270) and the first electrode (280) is larger than the interface surface area between the high-concentration variable resistance layer (260) and the second electrode (250).