Abstract: A magnetic layer for writing incorporates: a pole layer having an end face located in a medium facing surface and a lower yoke layer. A first magnetic layer for flux concentration is connected to the lower yoke layer at a location away from the medium facing surface, and passes a magnetic flux corresponding to a magnetic field generated by a first coil. A second magnetic layer for flux concentration is connected to the pole layer at a location away from the medium facing surface, and passes a magnetic flux corresponding to a magnetic field generated by a second coil. A nonmagnetic layer is disposed between the pole layer and the lower yoke layer. The lower yoke layer is connected to the pole layer at a location closer to the medium facing surface than the nonmagnetic layer.