The use of magnetic field treatment (MFT) was investigated to establish the appropriate temperature needed to enhance the out‐of‐plane effective thermal conductivity (k) of polyimide (PI)‐based composite sheets. Hexagonal boron nitride (hBN) surfaces were decorated with magnetite particles (Fe3O4@hBN) for use as fillers. The magnetite amount was adjusted to a Fe3O4/hBN weight ratio of 0.2 in most cases. When MFT was carried out at the temperature starting from 80, 90, and 100°C, the effective k was enhanced compared with the lack of MFT. On the other hand, the effective k was not enhanced by the use of MFT at the starting temperature of either 150 or 200°C. Moreover, the cross‐sectional scanning electron microscope images and X‐ray diffractometer analyses of the sheets prepared both with and without MFT were consistent with the results of the effective k measurements. Namely, the fillers inside the sheets moved and rotated under MFT at the starting temperature of 80, 90, and 100°C. On the other hand, for MFT starting from either 150 or 200°C, the fillers were restrained due to high viscosity of the composite solutions. The results of measurements of the breakdown voltages also implied the formation of filler paths inside the sheets.