Method for manufacturing magnetic recording medium

A method for manufacturing a magnetic recording medium comprising:

• an object to be processed forming step of forming an object to be processed that includes a recording layer formed in a predetermined concavo-convex pattern over a substrate and a temporary underlying material formed at least on convex portions of the recording layer;
• a filling material depositing step of depositing a filling material different from the temporary underlying material on the object to be processed to fill concave portions of the concavo-convex pattern with the filling material;
• a filling material removing step of removing at least a part of an excess part of the filling material by dry etching to expose at least side faces of the temporary underlying material formed on the convex portions of the recording layer, the excess part of the filling material being located on an opposite side of a top surface of the convex portions of the recording layer to the substrate;
• and
• a flattening step of flattening a surface by removing the temporary underlying material by an etching method in which an etching rate of the temporary underlying material is higher than that of the filling material.