To provide a finishing method for regulating air permeability of a fiber fabric by which highly accurate control of the air permeability is carried out while suppressing the influence on the feeling of the fabric; and to provide the finished fabric subjected thereto.

The finishing method comprises imparting thermally expandable microcapsules obtained by using a thermoplastic resin such as an acrylic resin, an ethylene-vinyl acetate copolymer resin and a urethane-based resin as shell walls and including a low-boiling point hydrocarbon such as isobutane, isopentane and n-pentane, with a binder resin to the fiber fabric such as a woven fabric and a knitted fabric, and heat-treating the imparted product.