The disclosed magnetic nitride T-M-N film (T is at least one metal selected from the group consisting of Fe, Co, Ni and Mn; M is at least one metal selected from the group consisting of Nb, Zr, Ti, Ta, Hf, Cr, W and Mo; N is nitrogen (N)) has excellent wear resistance and high electric resistivity, and the compositionally modulated nitride film shows a soft magnetic property, as well as thermal stability of the properties.