| http://www.w3.org/ns/prov#value | - This structure of laminated films, including soft magnetic thin film 13, spacer film 14 and magnetoresistive film 15 (hereinafter referred to as soft magnetic thin film/spacer film/magnetoresistive film) is formed by the steps of etching other regions except for the sensing region, forming hard magnetic thin films 26 on the both sides of the sensing region, forming electrodes on the hard magnetic
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