Flux density distributions in the recording layer and soft magnetic backlayer of a perpendicular magnetic recording medium were calculated up to 5GHz using a three-dimensional finite element method electromagnetic field analysis simulator, where eddy current effects in the high-frequency recording process were considered. It is presented that the flux density distribution in a recording layer hardly depends on the eddy current effect, although flux density distribution in a soft magnetic backlayer changes depending on the recording frequency and resistivity of the soft magnetic backlayer.