| 摘要 |
According to one embodiment, a method for manufacturing a magneto-resistance effect element is disclosed. The element has first and second magnetic layers, and an intermediate layer provided between the first and second magnetic layers. The intermediate layer has an insulating layer and a conductive portion penetrating through the insulating layer. The method can include forming a structure body having the insulating layer and the conductive portion, performing a first treatment including irradiating the structure body with at least one of ion including at least one selected from the group consisting of argon, xenon, helium, neon and krypton and a plasma including at least one selected from the group, and performing a second treatment including at least one of exposure to gas containing oxygen or nitrogen, irradiation of ion beam containing oxygen or nitrogen, irradiation of plasma containing oxygen or nitrogen, to the structure body submitted to the first treatment.
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