The present invention provides, in a plasma etching method for plasma-etching a magnetic film, a plasma etching method that allows a desired etching depth to be obtained regardless of the opening size of a mask. The present invention is, in a plasma etching method for plasma-etching a magnetic film by using a tantalum film as a mask, characterized by including: a first process to plasma-etch the magnetic film to a desired depth by using a mixed gas of an ammonia gas and a helium gas; and a second process, after the first process, to plasma-etch the magnetic film etched to the prescribed depth by using a mixed gas of an ammonia gas and a gas containing the oxygen element or a mixed gas of an ammonia gas and a gas containing a hydroxyl group.