Abstract: A digital tape recorder is provided in which main digital signals and time code signals are recorded on a magnetic tape after realization of the timing concurrence between these signals. To this end, a delay correction circuit 23 for delaying the input time code signals by a delay time at an A/D converter 13 or a delay time at a digital input interfacing circuit 16 are provided. The input time code signals delayed by the delay correction circuit 23 and main digital signals from the A/D converter 13 or the digital input interfacing circuit 16 are transmitted to an encoder 17 and recorded on the tape 30 in such a state in which the in-line relationship or timing concurrence is maintained between these main digital signals and the time code signals.