To provide a bearing panel having the excellent in-plane shearing proof stress from the initial time even if the external force is applied by securing a space inside of a wall panel frame, and to provide a method of manufacturing this bearing panel.

This bearing panel 16 is formed of a wall framework which is formed of a vertical frame 17, an upper frame 18 and a lower frame 19, and wall surface materials 20 and 21, and a reinforcing plate 22 inside of the wall framework. An end surface of the reinforcing plate 22 is tightly fitted to the wall framework.