SEMICONDUCTOR DEVICE HAVING RARE EARTH OXIDE LAYER AND METHOD OF MANUFACTURING THE SAME

According to one embodiment, a semiconductor device includes a first rare earth oxide layer, a first magnetic layer being adjacent to the first rare earth oxide layer, and a nonmagnetic layer, the first magnetic layer being disposed between the first rare earth oxide layer and the nonmagnetic layer and being oriented in a crystal surface which is the same as a crystal surface of the nonmagnetic layer.