| 摘要 |
A soft magnetic under layer (SUL) is formed on a non-magnetic substrate by an electroless plating method. The SUL formed by plating is subjected to magnetic field heat treatment on conditions that the heat treatment temperature is 150° C. to 350° C., a magnetic field applied to the substrate has a strength of 50 oersteds (Oe) or more, and the treatment time is selected within a range of five minutes to ten hours. Through the magnetic field heat treatment, magnetic anisotropy is obtained with a difference (deltaH=H<SUB>d</SUB>-H<SUB>c</SUB>) of 5 oersteds (Oe) or more in terms of absolute value between a magnetization saturation magnetic field strength (H<SUB>d</SUB>) in the in-plane radial direction of a soft magnetic film and a magnetization saturation magnetic field strength (H<SUB>c</SUB>) in the in-plane circumferential direction of the soft magnetic film, and the magnetic anisotropy is symmetric with respect to the axis of the substrate.
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