A spin flow magnetization reversal element includes a first ferromagnetic metal layer capable of changing a direction of magnetization; and a spin orbit torque wiring layer joined to the first ferromagnetic metal layer and extending in a direction intersecting a direction perpendicular to a plane of the first ferromagnetic metal layer. The spin orbit torque wiring layer includes at least one light element L among B, C, Si and P and at least one noble gas element among Ar, Kr and Xe.