A spin MOSFET includes: a semiconductor substrate; a first magnetic film formed on the semiconductor substrate and including a first ferromagnetic layer, a magnetization direction of the first ferromagnetic layer being pinned; a second magnetic film formed on the semiconductor substrate to separate from the first magnetic film and including a magnetization free layer, a first nonmagnetic layer being a tunnel insulator and provided on the magnetization free layer, and a magnetization pinned layer provided on the first nonmagnetic layer, a magnetization direction of the magnetization free layer being changeable and a magnetization direction of the magnetization pinned layer being fixed; a gate insulating film provided at least on the semiconductor substrate between the first magnetic film and the second magnetic film; and a gate electrode formed on the gate insulating film.