PURPOSE: To save time and labor of coating finishing by directly transferring and adhering a transfer layer formed on a transfer film or sheet to a surface of yet unhardened curing hydrate.

CONSTITUTION: A composite material obtained by combining an inorganic transfer layer of ceramics, phosphoric acid, silicate, colloidal or the like, ink and special water soluble release agent is laminated, and the transfer film or sheet is formed. The transfer film or sheet is brought into contact with a surface of yet unhardened mortar or concrete at the transfer layer disposed inside, and maintained as it is. After the mortar or concrete is cured, the transfer film or sheet is released, and the inorganic transfer layer is transferred to the surface of the mortar or concrete. Thus, number of execution days can be remarkably shortened, and later finishing is not required.