PURPOSE: To recover and reuse a substrate only by forming an anker layer of a resin composition comprising alkali soluble resin containing carboxyl or phenol hydroxyl as main component on one face of the substrate and also a peeling layer of the anker layer.

CONSTITUTION: An anchor layer of a resin composition comprising alkali soluble resin containing a carboxyl or phenol hydroxyl as main component is formed on one face of a substrate and also a peeling layer is formed on the anchor layer. A strong coated film is formed on the anchor layer composed of alkali soluble resin formed on the substrate under neutral or acid atmosphere and not destroyed or peeled by a small amount of humidity, water content, sweat, oil or the like. Alkaline soluble resin is dispersed and dissolved by being treated with alkaline bath after use. As the substrate is comparatively stabilized in the alkaline bath, the peeling layer and the substrate are easily separated by gravity difference or a surface active agent at the time when the anchor layer is dispersed and dissolved, and a peeling layer component is not made to adhere to the recovered substrate since the peeling layer and the substrate are not in contact with.