Non-volatile storage element and method for manufacturing same

A non-volatile storage element is provided with a first wiring (102), a first plug (104) which is arranged on and electrically connected with the first wiring (102), an alteration prevention layer (105) which covers the entire region of an upper surface of the first plug (104) and which has electrical conductivity, a variable resistance element (109) which covers a part of an upper surface of the alteration prevention layer (105) and which is electrically coupled with the first plug (104) via the alteration prevention layer (105), and a second wiring (112) which is arranged on and electrically connected with the variable resistance element (109). The variable resistance element (109) includes a variable resistance layer (107) with a state of resistance that reversibly changes on the basis of an electric signal imparted thereto, and the horizontal cross sectional area of a lower surface of the alteration prevention layer (105) is equal to the horizontal cross sectional area of the upper surface of the first plug (104).