A non-volatile memory element includes a first interlayer insulation layer 11 having a first through-hole 11a, a second interlayer insulation layer 12 having a second through-hole 12a formed on the first interlayer insulation layer 11, a bottom electrode 13 provided in the first through-hole 11, recording layer 15 containing phase change material provided in the second through-hole 12, a top electrode 16 provided on the second interlayer insulation layer 12, and a thin-film insulation layer 14 formed between the bottom electrode 13 and the recording layer 15. In accordance with this invention, the diameter D1 of a bottom electrode 13 buried in a first through-hole 11a is smaller than the diameter D2 of a second through-hole 12a, thereby decreasing the thermal capacity of the bottom electrode 13. Therefore, when a pore 14a is formed by dielectric breakdown in a thin-film insulation layer 14 and the vicinity is used as a heating region, the amount of heat escaping to the bottom electrode 13 is decreased, resulting in higher heating efficiency.