To provide a magnetic encoder and a magnetic scale which can detect the position of a rotating body.

This magnetic type encoder includes a rotatable magnetic scale 11, which has a ring-shaped magnetic pole pattern set at least to the outer circumferential part of a circular sheet-shaped base, a detecting element 12 arranged opposite to the magnetic pole pattern of the magnetic scale 11 which approaches one point of a rotational locus of the magnetic pole pattern of the magnetic scale 11, thereby outputting a signal corresponding to the magnetic pole pattern, and a U-shaped holder 13 with projecting parts 15 corresponding to both sides of the magnetic scale 11 for holding the detecting element 12, so that variations in mounting position of the U-shaped holder 13 to planarity accompanying the rotation of the magnetic scale 11 is absorbed.