The present invention provides such a permanent magnet that its magnetic properties will not significantly decrease and it can be prepared at a lower temperature, compared to conventional R-T-B based permanent magnets. In the R-T-B based structure, a stacked structure of R1-T-B based crystal layer and Ce-T-B based crystal layer can be formed by alternatively stacking the R1-T-B based crystal layer and the Ce-T-B based crystal layer. In this way, a high magnetic anisotropy field of the R1-T-B based crystal layer can be maintained while the crystallization temperature can be lowered by the Ce-T-B based crystal layer.