PURPOSE: To increase the efficiency of the whole engraving work by providing an adhesive layer on the back face of a masking sheet main body, temporarily sticking a separator to the adhesive layer, cutting the cut line of the profile of a character, etc., on the masking sheet main body and white-coloring the cut line by the irregular reflection based on the exposure of the power added to the masking sheet main body.

CONSTITUTION: An adhesive layer 2 is provided on the back face of a masking sheet main body 1, a separator 3 is temporarily sticked to this adhesive layer 2 and the cut line of the profile of a character, etc., is cut on the masking sheet main body 1. This cut line is then made in a white color by the irregular reflection based on the exposure of the powder added to the masking sheet main body 1. Thereafter, the masking sheet main body 1 is sticked by the adhesive layer 2 onto the face to be engraved, then, the part of a character, etc., is removed by the excision of the cut line, thereafter, a character, etc., is engraved with sand blasting.