To allow efficient manufacture except for the point of machining a support groove, enable an application to the right or the left side in common, and ensure an efficient production or construction work.

A counter end panel 10 has a counter and a support groove 3 positioned in a gap formed between this counter and one side wall of the counter for the insertion of a counter end part. A notch 5 is formed on one or both of two panel bodies 4, and the panel bodies 4 are pasted to each other so as to close the notch 5 with the one panel body 4 or another panel body 6, thereby forming the notch 5 in the support groove 3.