To provide a composition for concealment which prevents blocking even if a concealment layer is formed using a non-leafing type aluminum
pigment, on the other hand, can obtain brightness and concealment property equivalent to the case using a leafing type aluminum
pigment, and a magnetic recording medium having a concealment layer formed using the same.SOLUTION: A composition for a concealment layer contains an aluminum
pigment, resin beads, and a binder resin, wherein a ratio (P / R) of a
solid content weight (P) of the aluminum pigment to a
solid content weight (R) of the binder resin is within a range of 0.5-1, and 3-7 pts.wt. of the resin beads are contained with respect to 100 pts.wt. of the aluminum pigment.SELECTED DRAWING: Figure 1