A spin-orbit torque type magnetization reversal element including a magnetoresistance effect element that comprises a first ferromagnetic layer, a non-magnetic layer and a second ferromagnetic layer which are laminated in this order; and a spin-orbit torque wiring that laminates on the magnetoresistance effect element; wherein a first surface of the spin-orbit torque wiring on the magnetoresistance effect element side is parallel to a plane orthogonal to a laminating direction, and a second surface opposite to the first surface is non-parallel to the plane perpendicular to the stacking direction.