A magnetic absolute encoder includes: a board-holding assembly mounted to a motor case assembly side; and a flexible printed wiring board which is held, by the board-holding assembly, in the shape of a loop surrounding multipolar and bipolar ring magnets. On the flexible printed wiring board, multipolar-side hall elements and bipolar-side hall elements are mounted and a wiring pattern relating to the hall elements are printed. The assembling work and wiring work of the magnetic absolute encoder provided with a multipolar magnetic encoder and a bipolar magnetic encoder can be performed simply in a short time.