A perpendicular magnetic recording head includes a main magnetic pole layer; and a return yoke layer laminated on the main magnetic pole layer with a magnetic gap layer formed of a nonmagnetic material disposed on an opposing surface opposite a recording medium. The return yoke layer includes a first throat part opposing the main magnetic pole layer at a side close to the recording medium-opposing surface with a first gap spacing corresponding to a film thickness of the magnetic gap layer; and a second throat part extending to a deeper side than the first throat part in a height direction and opposing the main magnetic pole layer with a second gap spacing greater than the first gap spacing. A throat height determining layer is provided on the main magnetic pole layer or the magnetic gap layer, the throat height determining layer defining a dimension of the first throat part of the return yoke layer in the height direction and formed of an inorganic nonmagnetic material.