| 摘要 |
The present invention provides a magnetoresistive element in which a first magnetic layer and a second magnetic layer whose coercive forces are different, and a non-magnetic layer that is disposed between the magnetic layers, wherein edges of the magnetoresistive element are tapered, or a magnetoresistive element in which a first magnetic layer and a second magnetic layer, and a non-magnetic layer that is disposed between the magnetic layers, wherein the coercive force of the first magnetic layer is larger than the coercive force of the second magnetic layer, and wherein relation between a base area S 1 of the first magnetic layer and a base area S 2 of the second magnetic layer is S 1 >S 2.
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