PURPOSE: To prevent the deterioration in picture quality due to a level difference between channels and the deterioration in the resolution by varying a de- emphasis quantity applied to recording data in response to level detection data.

CONSTITUTION: When recording data subject to emphasis processing, divided into plural channels and plural tracks and recorded on a magnetic tape are reproduced, level detection circuits 20, 22 detect respectively levels of luminance data Y and thinning color difference data PR. Then the level detection data are fed to a luminance variable vertical filter 16 and a chrominance variable vertical filter 21, which vary the de-emphasis quantity applied to luminance data Y and color difference data PB, PR, in response to the detected level so as to reduce the de-emphasis quantity in a region where a level difference of the recording data between channels is not remarkable. Thus, the deterioration in the picture quality is prevented and the deterioration in the resolution due to excess application of de-emphasis is prevented.