To provide a spin current magnetization reversing element, a magnetoresistance effect element, a magnetic memory, and a magnetic device that have a structure in which disconnection of a spin orbit torque wiring layer and deterioration of characteristics due to emission of heat are not easily caused.SOLUTION: A spin current magnetization reversing element 100 of the present invention includes: a spin orbit torque wiring layer 101 that extends in one direction; a first ferromagnetic layer 102 that is formed on a first surface 101a of the spin orbit torque wiring layer; and a first insulating layer 103 that is formed on a second surface 101b on a side opposite to a first ferromagnetic layer 102 side on the surface of the spin orbit torque wiring layer. The first insulating layer 103 contains boron nitride or aluminum nitride.SELECTED DRAWING: Figure 1
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