. . "Moreover, 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. [0105] It is determined that a total film thickness of layers consisting of Ni or an alloy including Ni in the first ferromagnetic layer 806 and the second ferromagnetic layer 807 is not less than 60% of a film thickness of the f" . .