PURPOSE: To realize various colors, patterns and textures only by adjusting colors and patterns of a coloring base material layer constituting the reverse of a light and shade or shade and shadow pattern without relying on multicolored complicated printing.

CONSTITUTION: A transparent or semitransparent shade and shadow film or sheet 23 on which a light and shade or shade and shadow pattern is printed so that a part corresponding to a top part of an implantation pile of a carpet pattern is formed as bright part and the peripheral part is relatively formed as a dark part, is lamintated on a coloring synthetic resin base material 33, or the light and shade or shade and shadow pattern is directly printed on the coloring synthetic resin base material 33, and colors and patterns of the coloring synthetic resin base material 33 are made visible through the light and shade or shade and shadow pattern. Embossing finish is applied so that a projecting part having a diameter (d) in the size almost equal to a diameter of the embedded pile of the carpet pattern is densely formed on a surface, and a carpet-like synthetic resin floor material is obtained.