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In recent years, magnetic recording and reproducing devices have been requested to attain more capacity and achieve higher performance due to increasing amount of information for personal computers and expanding applications to image recording apparatus, car navigation apparatus, and the like. For higher recording density, a smaller unit of magnetization reversal in magnetic recording media and media noise reduction are required. Conventional magnetic recording media have adopted a configuration that the ferromagnetic crystal grains comprising magnetic recording layers are preliminarily separated by nonmagnetic materials contained in magnetic recording layers. To increase the magnetic recording density by active control of the separators, discrete track media in which recording tracks are separated, and further, bit patterned media in which recording bits are separated, have been researched and developed. The technique to form the separators has been a significant point for higher recording density in both of these media. For example, following techniques have been proposed to form the separators in discrete track media. One technique is the substrate processing type which preliminarily forms concentric lands and grooves on a substrate and forms a magnetic film thereon to form a patterned magnetic film. Another technique is the magnetic layer processing type which masks a magnetic film and etches the parts of a magnetic film to be grooves to form the pattern. These techniques, however, include a plurality of processes such as backfilling nonmagnetic materials into the grooves, planarizing the surface so as to have the same level as the magnetic film to be the islands, and forming a protection film on the planarized surface. Consequently, other problems arise such as increase in foreign substances produced on the surfaces of the magnetic film and the protection film and increase in roughness of the surfaces. They prevent the reduction in the spacing between a magnetic head and a magnetic disk (nano-spacing), which is another point for higher recording density. To overcome these problems, a method of forming separators by ion implantation has been attempted. For example, Japanese Patent Publication No. H5-205257 (“Patent Document 1”) discloses a method of forming separators between recording tracks of a discrete track medium by altering the magnetic property by means of nitrogen ion implantation into a magnetic layer, for example. According to Patent Document 1, this method can increase the track density without being significantly affected by the process accuracy to decrease the track width for a head. Japanese Patent Publication No. H9-167336 (“Patent Document 2”) attempted a method of forming servo patterns by ion implantation. According to Patent Document 2, the flatness of the surface can be much more improved. Methods for separating recording tracks in discrete track media or recording bits in bit patterned media are important issues. In use of the methods in the above-listed documents, to improve the track density while preventing side writings onto recording tracks, forming separators across the magnetic layer in the film thickness direction is required. The forming separators require ion implantation of a nonmagnetic element across the magnetic layer in the