PURPOSE: To enable image formation and transfer to plain paper in a simultaneous method by incorporating binder resin, magnetic powder and pigment and in addition an arbitrary ratio of wax as components into the titled toner.

CONSTITUTION: The toner contains the binder resin, magnetic powder and pigment and in addition, the wax at the arbitrary ratio. A polystyrene, polyester, acrylic resin, etc., are usable as the binder resin 25 of the toner. Materials of iron, cobalt, nickel and the like such as ferrite and magnetite are used for the magnetic powder 26. The pigment is exemplified by a carbon black 27, split black, nigrosine, etc., and the wax 28 is exemplified by animal, vegetable and mineral waxes, microcrystalline wax, etc. The injection of the electric charge to the toner in contact with the surface of an image forming body at the time of forming the image in the simultaneous method is executed through the conductive part of the toner surface and the transfer to a recording medium is executed when the wax components incorporated into the toner are melted by heat, by which the transfer to the plain paper is permitted.