PURPOSE: To enhance heat sensitivity and storage stability and to improve the gradation expression of image density, by forming a receiving layer containing a coupler, which is used in combination with a transfer sheet having a leuco dye layer, from two layers different in a melting property.

CONSTITUTION: A receiving layer containing a coupler to a leuco dye, which is used in combination with a transfer sheet having a transfer layer containing a leuco dye, is formed of a lower layer A and an upper layer B. The upper layer B has a low temp. melting property as compared with the lower layer A. That is, the m.p. of the coupler of the upper layer B is pref. so as to be lower than that of the lower layer A by about 90W20°C. Thus constituted receiving sheet imparts density having gradation corresponding to heating energy by a method wherein the transfer sheet having the transfer layer containing the leuco dye is superposed so as to contact the receiving layer thereof with the transfer layer and heated while heating energy is changed from the back surface of the transfer sheet. That is, because a color forming amount can be changed by controlling heating energy, an image excellent in gradation can be obtained.