An element according to an embodiment can transit between at least two states including a low-resistance state and a high-resistance state. The element comprises a first electrode, a second electrode, a first layer and a second layer. The first electrode includes metal elements. The first layer is located between the first electrode and the second electrode while contacting with the first electrode. The second layer is located between the first layer and the second electrode. At the low-resistance state, a density of the metal elements in the first layer is higher than that of the metal elements in the second layer. The density of the metal elements in the first layer at the low-resistance state is higher than that of the metal elements in the first layer at the high-resistance state. A relative permittivity of the second layer is higher than a relative permittivity of the first layer.