A perpendicular magnetic recording head includes a main pole layer and a return path layer that are exposed from a medium-facing surface of the recording head facing a recording medium and that face each other with a predetermined gap therebetween at the medium-facing surface. A coil layer applies a recording magnetic field to the main pole layer and the return path layer. The return path layer includes a gap adjusting layer and a main layer stacked in that order from a side facing the main pole layer. The gap adjusting layer is positioned so as to face the main pole layer and the recording medium, and is made of a magnetic material having a resistivity lower than resistivities of the main layer and the main pole layer.