The soft magnetic resin composition contains soft magnetic particles, epoxy resin, phenol resin, and acrylic resin. The soft magnetic particle content relative to the soft magnetic resin composition is 60 vol % or more. The soft magnetic resin composition after curing has a linear expansion coefficient of 22.0 ppm/ C. or less.

A magnetoresistance effect element includes a first ferromagnetic layer, a second ferromagnetic layer, and a tunnel barrier layer that is interposed between the first ferromagnetic layer and the second ferromagnetic layer. The tunnel barrier layer is a stacked body including one or more first oxide layers having a spinel structure and one or more second oxide layers having a spinel structure with a composition which is different from a composition of the first oxide layer.

A thermoelectric conversion element is made of an alloy including a transition metal. The alloy is a compound having a crystal structure including a Kagome lattice plane constituted by the transition metal, and exhibits an anomalous Nernst effect. A thermoelectric conversion device includes a substrate and a plurality of thermoelectric conversion elements on the substrate. Each of the plurality of thermoelectric conversion elements is defined as the thermoelectric conversion element described above and has a shape extending in one direction. The plurality of thermoelectric conversion elements are arranged in parallel in a direction perpendicular to the one direction and electrically connected in series.