To accurately decrease the gap depth between an upper pole layer and a lower pole layer and the front-end portion width of the upper pole layer. A thin-film magnetic head of the present invention is constituted by forming a lower shielding layer, a read gap layer holding an MR magnetosensitive element, a common pole layer, and a write gap layer in order on an insulating substrate, forming a first flattening layer, a coil pattern layer, and a second flattening layer laminated in order on the write gap layer excluding the vicinity of an ABS plane, and forming an upper pole layer on the write gap layer and the second flattening layer nearby an ABS plane. Moreover, a concave portion is formed on the common pole layer at a position separated from the ABS plane, the concave portion is filled with a nonmagnetic body, and the gap depth between the upper pole layer and the common pole layer is determined by the concave portion.