To provide a sheet capable of being printed with a desired color such as white thereon by offset printing, gravure printing or printing with printer using ink-ribbon printing even when the substrate sheet is a gold or silver paper, a film, a deep color paper or a pearl color paper and the substrate sheet is paper or film either.

The substrate sheet 4 comprises a colored layer 3 and a base sheet 2 comprising paper or a synthetic resin film. A printing layer 5 is formed on the surface of the colored layer 3 of the substrate sheet 4. The material of the printing layer 5 is a laminate of clear cellophane paper (basis weight: 20-40 g/m2). Lamination of the printing layer 5 (clear cellophane paper) with the colored layer 3 may be any of dry-lamination or wet-lamination. In order to form the printing layer 5, the clear cellophane is laminated with the substrate sheet 4 and so a sheet main body 1 can be easily produced and the sheet is fitted to gravure printing of winding processing thereby.