Spin current magnetization reversal-type magnetoresistive effect element and method for producing spin current magnetization reversal-type magnetoresistive effect element

This spin current magnetization reversal-type magnetoresistive effect element is provided with: a magnetoresistive effect element comprising a substrate and, in order from the substrate side, a first strongly magnetic metal layer in which the orientation of magnetization is fixed, a non-magnetic layer, a second strongly magnetic metal layer in which the orientation of magnetization is variable, and a cap layer; and spin orbital torque wiring that extends in a direction intersecting the layering direction of the magnetoresistive effect element and that is joined to the cap layer. The cap layer mainly comprises one or more substances that have high spin conductivity and that are selected from the group consisting of Cu, Ag, Mg, Al, Si, Ge, and GaAs.