PURPOSE: To prevent a decrease in bonding strength when a facing sheet is kept for a long period of time by maintaining separately an adhesive sheet having stripping paper on one side and the surface sheet having a facing layer on a polyvinyl chloride sheet, and combining the adhesive sheet with the surface sheet in the case of execution.

CONSTITUTION: An adhesive sheet 1 constituted of a cohesive layer 11 and stripping paper 12 and the surface sheet 2 constituted of a polyvinyl chloride sheet 21 and a facing layer 22 are separately manufactured to keep. After that, the adhesive sheet 1 is firstly stuck on a material to which face is applied and, at the same time, the surface sheet 2 is stuck while stripping the stripping paper 12. According to the constitution, such a facing sheet that resist the preservation for a long period of time can be obtained.