Furthermore, if it is a perm alloy (NiXFe1-X (0.35???X<1)) and an Ni composition X is not less than 35 atom %, the coercive force can be reduced to 79 A/m (1 (Oe)) or below. [0071] A total film thickness of layers formed of Ni or an alloy including Ni in the first ferromagnetic layer 602 and the second ferromagnetic layer 603 is determined to be not less than 60% of a film thickness of the first f