{HEAD ~ a non magnetic undercoat layer} formed on the said non magnetic base film, comprising {TAIL ~ a binder resin} and non magnetic acicular black iron based composite particles, 
{ HEAD ~ a non magnetic undercoat layer } formed on the said non magnetic base film , comprising { TAIL ~ a binder resin } and non magnetic acicular black iron based composite particles ,
HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH