A magnetic sensing element which allows a high reproduction output and reduction in asymmetry of reproduction waveform to become mutually compatible, as well as a method for manufacturing the same, is provided. In the inside of a second pinned magnetic layer and a free magnetic layer, the atomic percentage of an element Z is decreased in a region close to a non-magnetic material layer. Consequently, the ferromagnetic coupling magnetic field due to magnetostatic coupling (topological coupling) between the pinned magnetic layer and the free magnetic layer can be reduced. At the same time, in a region at a distance from the non-magnetic material layer, the atomic percentage of an element Z is increased, a spin-dependent bulk scattering coefficient is increased, and a product of the amount of change in magnetic resistance and the element area of the magnetic sensing element can be maintained at a high level.