A magnetic recording medium which does not easily cause a material containing Fe or Co to corrode is disclosed. The method for manufacturing a magnetic recording medium 122 includes a process of forming a magnetic layer 30 on a non-magnetic substrate 10, a process of forming a recessed area 65 in the magnetic layer 30, a process of forming a corrosion-resistant film 60 to cover an exposure surface 65c of the recessed area 65, and a process of forming a magnetic recording pattern made of the magnetically separated magnetic layer 30 by forming a non-magnetic layer 40 to fill in the recessed area 65.