PURPOSE: To permit carving with deep profile having a protective film of specified shape with clear outline pasted on a surface to be treated by sticking a film to which a thermoplastic synthetic resin power melt layer is transferred together with an adhesive printing layer, over a surface of the material to be treated.

CONSTITUTION: Thermoplastic synthetic resin powder 3 stuck on an adhesive printing layer 2 is heated and fused to make a thermoplastic synthetic resin powder melt layer 3A. A small synthetic resin film 4 of weak abrasion resistance is stuck over said layer. The melt layer 3A is transferred to the film 4 with the printing layer 2, and removed from a release paper 1. The film 4 to which the melt layer 3A has been transferred together with the printing layer 2 is stuck to a surface of materials 5 to be treated such as glass, wood, metal, plastics and etc. Sandblasting is performed with abrasive material over the above surface to cause damages to the film 4 of weak abrasion resistance to be removed by abrasion, and the surfaces of the material 5 to be treated that are other than the portions where the melt layer 3A is fixed are abraded. Subsequently, the melt layer 3A is released and removed together with the printing layer 2 from the surfaces to be treated to the material 5.