PURPOSE: To provide an information recording medium which is provided with the function of a conventional information recording medium and in which the whole card is degraded under a regular condition and to provide the manufacture method by forming a magnetic recording layer showing degradability on a base material taking into consideration of degradability.

CONSTITUTION: The degradable magnetic recording layer 3 is formed on the base material having degradability by melting/extruding the mixture of a plastic and a magnetic body, which has degradability. Thus, the magnetic recording layer 3 showing degradability can directly be formed on the base material 2 and can be used as a magnetically recordable information recording medium. When disposing, the whole recording medium can speedily be degraded.