To develop whiteness of the same degree as that of virgin pulp by coating a surface of a sheet by using a sheet obtained by sheeting out a waste paper raw material or the like which is not deinked, not decolored and not bleached as a base material with a resin composition containing a white pigment to form a resin layer.

A paper making raw material of a non-wood pulp raw material is obtained by papermaking a waste paper raw material and/or non-wood pulp raw material of the papermaking raw material obtained by defiberizing once used waste raw material and papermaking it without deinking, without decoloring and without bleaching. A surface of a sheet obtained by sheeting out the non-wood-pulp raw material is coated with a resin composition containing a white pigment to coat it with a resin layer as a base material. An ink receiving layer is provided on the surface of the base material to form an ink jet coated sheet. In this case, as the non-wood pulp, a kenaf, bagasse, esparto, sisal hemp, rice straw, wheat straw, oat straw, barley straw or the like can be used, or particularly the kenaf is preferably used.