At similar to 25 km altitude over magnetic anomalies on the Moon, the deceleration of the solar wind ions, acceleration of the solar wind electrons parallel to the magnetic field, and heating of the ions reflected by magnetic anomalies were simultaneously observed by MAP-PACE on Kaguya. Deceleration of the solar wind ions was observed for two major solar wind ion compositions: protons and alpha particles. Deceleration of the solar wind had the same Delta E/q (Delta E: deceleration energy, q: charge) for both protons and alpha particles. In addition, the acceleration energy of the electrons was almost the same as the deceleration energy of the ions. This indicates the existence of an anti-moonward electric field over the magnetic anomaly above the altitude of Kaguya. The reflected ions were observed in a much larger area than the area where magnetic field enhancement was observed. These reflected ions had a higher temperature and lower bulk velocity than the incident solar wind ions. This suggests the existence of a non-adiabatic dissipative interaction between solar wind ions and lunar magnetic anomalies below Kaguya.