PROBLEM TO BE SOLVED: To provide a spin reversal method and a spin reversal device of a polarization beam without making adjustments of a coil position of a magnetic field. SOLUTION: In the spin reversal device which includes openings 31c and 31d communicating with a space portion 31e and can emit a beam including particles having a spin incident from the opening 31c from the opening 31d, the spin reversal device 31 can apply a magnetic field spin in which spin non-adiabatic transition expressed by Expressions (1) and (2) occurs to the particles passing through the openings 31c and 31d. When an adiabatic potential is Landau-Zener crossing, Expression (1) is satisfied. When the adiabatic potential is Rosen-Zener crossing, Expression (2) is satisfied. COPYRIGHT: (C)2012,JPO&INPIT