  Schr\"odinger-Pauli equation (SP-eq) derived from weakly relativistic
approximation (WRA) of Dirac eq, combined with Electromagnetic (EM) field
Lagrangian for variational principle, is expected to give a new level of EM
response theory. A complete process of this formulation within the second order
WRA is given, with explicit forms of charge and current densities, $\rho ,
\vec{J}$, and electric and magnetic polarizations, $\vec{P}$, $\vec{M}$
containing correction terms. They fulfill, not only the continuity equation,
but also the relations $\nabla \cdot \vec{P}=-\rho, \ \partial \vec{P}/\partial
t + c \nabla \times \vec{M} = \vec{J}$, known in the classical EM theory for
the corresponding macroscopic variables. This theory should be able to describe
all the EM responses within the second order WRA, and the least necessary
variables are ${\phi, \vec{A}, \rho, \vec{J}}$ (six independent components).
From this viewpoint, there emerges a problem about the use of "spin current"
popularly discussed in spintronics, because it does not belong to the group of
least necessary variables.
