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We have developed methods which can obtain infrared magneto-optical Kerr effect spectra in magnetic materials with considerable absorption in the infrared light region, and a corresponding analysis method within the range of approximations up to the first order in terms of the Kerr rotation angle and the Kerr ellipticity. The Fresnel coefficient tensor of CeSb could be obtained by considering the infrared light absorption. On the bases of this result, we propose an optics configuration and analysis method which can be applied to low-symmetric magnetic materials with birefringence and linear dichroism. By expressing the Fresnel coefficient tensor using general magneto-optical constants, we obtained a reasonable and quite concise expression for refractive index and dielectric constant tensors.

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