Provided is a structure having a perpendicular magnetization film which is an (Mn1-x,Gax)4N1-y (0<x≦0.5, 0<y<1) thin film having a nitrogen-deficient composition which is formed by controlling and introducing nitrogen N into an MnGa alloy or a thin film containing at least one of Ge, Zn, Sb, Ni, Ag, Sn, Pt, and Rh, instead of Ga. The perpendicular magnetization film exhibits a Curie temperature sufficiently higher than room temperature, has saturation magnetization smaller than that of existing materials, and is capable of being fabricated as a very flat film.