| 摘要 |
According to one embodiment, a magnetoresistive element comprises a first magnetic layer having a magnetization direction invariable and perpendicular to a film surface, a tunnel barrier layer formed on the first magnetic layer, and a second magnetic layer formed on the tunnel barrier layer and having a magnetization direction variable and perpendicular to the film surface. The first magnetic layer includes an interface layer formed on an upper side in contact with a lower portion of the tunnel barrier layer, and a main body layer formed on a lower side and serving as an origin of perpendicular magnetic anisotropy. The interface layer includes a first area provided on an inner side and having magnetization, and a second area provided on an outer side to surround the first area and having magnetization smaller than the magnetization of the first area or no magnetization.
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