To provide a new refilling opening capable of smoothly carrying out a refilling operation since the refilling operation has been cumbersome and has the problem that a refilling bag of a liquid detergent, shampoo, hair conditioner, fat and oil, etc. is soft and not easy to handle and that pouring into a small bottle opening from a cut opening has been difficult.

Two plastic films are bonded to each other to provide a channel part 6. An adhesive tape part 3a is provided on each of the inner surfaces of the two plastic films which are in contact with the channel part 6. A pipe 4 is inserted in and attached to the channel part 6 to provide a refilling opening 1. The adhesive tape part 3a covers and is bonded to the opening part of a refilling bag 11 containing liquid so that the channel can be connected to the bag.