Soft magnetic resin composition and soft magnetic film

A soft magnetic resin composition comprising:

• flat soft magnetic particles, and a resin component containing an epoxy resin, a phenol resin, and an acrylic resin, wherein
• the epoxy resin consists of only an epoxy resin having three or more functional groups,
• the phenol resin consists of only a phenol resin having three or more functional groups,
• the epoxy equivalent of the epoxy resin is 230 g/eq. or less,
• the hydroxyl equivalent of the phenol resin is 230 g/eq. or less,
• the epoxy resin having the three or more functional groups is a trishydroxyphenylmethane epoxy resin, and the phenol resin having the three or more functional groups is a phenol novolak resin, or
• the epoxy resin having the three or more functional groups is a cresol novolak epoxy resin, and the phenol resin having the three or more functional groups is a phenol biphenylene resin, and
• the content ratio of the acrylic resin in the resin component is 25 mass % or more.