PURPOSE: To contrive the connection of a magnetic tape and a leader tape to nearly a flat shape and to prevent the generation of sound oscillation of drop-out of recorded sounds by compensating the difference in the thickness between the magnetic tape and the leader tape by the level difference of a splicing tape.

CONSTITUTION: The magnetic tape 2 and the leader tape 3 are connected by the splicing tape 10. The tape 10 has regions A1, A2. The region A1 is adhered to the tape 3 and the region A2 to the tape 2. The surface S on the magnetic layer 2b side in the connecting part is formed nearly flat by the thickness difference between the regions A1 and A2. As a result, the deformation of the tape in the tape part overlapping on the connecting part is fairly relieved and the generation of the sound oscillation and drop-out of the recorded sounds does not arise even if the tape 2 is wound around a reel in succession to the tape 3.