To provide a masking material and a photo-film unit each having a writability imparting layer which exhibits writability for any of the presently used writing materials including a ballpoint pen, an oily pen, an aqueous pen, a fountain pen and a pencil, is water-resistant, is free from blocking and permits complete erasion of pencil writing with a rubber.

A writability imparting layer comprising vinylpyrrolidone-vinyl acetate copolymer, an acrylic resin having a hydrophilic group and power is provided on a support film of a photo-film unit or a masking material.