The invention provides a magnetic head for perpendicular recording capable of recording with high linear recording density and high track density, and a magnetic disk drive incorporating the same. In order to achieve this, one or more sides of the main pole of the magnetic head for perpendicular recording except for the trailing side are formed in a taper with an appropriate angle against the tip surface of the main pole, and the yoke whose widest principal plane is in parallel to the tip surface is provided on the bottom of the main pole. Thereby, the invention achieves the magnetic head for perpendicular recording that generates a sufficiently high magnetic field, and assumes a sharp gradient of magnetic field on the trailing side. By incorporating this magnetic head, a magnetic disk drive capable of handling high linear recording density can be produced.