PURPOSE: To make the releasing paper for covering the surface of an adhesive water-soluble.

CONSTITUTION: This releasing paper 12 is coated with paraffin or another releasing material on the surface of the side covering the adhesive of a base material 10, the releasing paper 12 is made of the water-soluble paper, and the releasing material is applied at many independent points. Or, the adhesive is applied at many independent points on the surface of the base material 10, a releasing material is applied to the releasing paper 12 at points slightly larger than the points of the adhesive formed on the surface of the base material 10, and the points of the adhesive and the phase between the releasing paper 12 and the releasing material are matched to connect the base material 10 and the releasing paper 12.