To treat at a low cost by more simplifying a structure without loosing operability.
On one face of a colored waterproof sheet 11 having an area covering the anus and its surrounding, a pressure-sensitive adhesive layer 14 with a release paper 14a for detachably and attachably bringing the sheet 11 into close contact with the skin face around the anus is disposed. A bag part 12 with a prescribed volume for storing an excrement B by expanding and extruding the part of the sheet 11 where the anus is positioned toward the opposite side of the close contact face is formed. An insertion recessed part 13 to be inserted into the anus with the finger M is formed at the central part of the bag part 12, and an annular absorbing pad 15 is mounted at the position around the anus on the close contact face of the sheet 11.
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