PURPOSE: To enable the vapor deposition treatment for a magnetic recording medium of a thin metallic film type adequate for short wavelength recording sufficiently on a mass production scale without generation of any defects, by disposing a roll for stripping a tape between a rotary support and a winding shaft and driving the same by torque.

CONSTITUTION: The tension to be applied on a substrate 1 by a roll 5 is large enough to strip the substrate 1 from a rotarty support 2, but a winding shaft 4 acts merely to take off the substrate 1 fed thereto and is therefore required to be given extremely small tension. A polyethylene terephthalate film of 9,000cm length (8.5μm thickness, 50cm width) is prepared in an example and a magnetic layer consisting of Co 80 Ni 20 having 0.1μm thicknes is formed at 45° min. incident angle in oxygen kept under 2×10-5Torr by electron beam vapor deposition. The tension applied on the substrate from a stripping roll in order to pull the substrate apart from the rotary support is 5kg and the winding tension 2.5kg. No problems arise in the winding condition in such a stage.