There is provided a perpendicular magnetic recording and reproducing system in which the overwrite erase ratio of a perpendicular magnetic head has been improved to prevent the deterioration of an overwrite property. In the perpendicular magnetic head, a third magnetic pole composed of a soft magnetic layer is formed on the leading side of a recording magnetic pole via a non-magnetic layer, thereby reducing magnetic interference from magnetization on a medium with the recording magnetic pole and preventing the deterioration of the overwrite property.