A first magnetic layer is formed on a first magnetic layer formation surface, and then a first material layer-forming layer is deposited on the first magnetic layer formation surface and on the sides and the top of the first magnetic layer and is etched to form first material layers so that the width dimension of each first material layer in the track width direction gradually decreases in the upward direction. Then, a second material layer is formed over the first material layer formation surface, the first material layers, and the first magnetic layer. Then, the first material layers, the second material layer, and the first magnetic layer are polished to expose the upper surface of the first magnetic layer and form the upper surfaces of the second material layer and the first magnetic layer as the same planarized surface.