To provide a floor coating using a water-based floor polish applicable to various flooring materials, practically resistant to peeling off, having excellent stainproofing property and abrasion resistance to keep a beautiful appearance for a long period and easily peeled off when necessary and provide a method for forming the floor coating.

The strippable floor coating is composed of an undercoat layer (A) formed from an undercoating material to be applied to a floor surface, composed mainly of a wax and having film-forming property and a strippable topcoat layer (B) superposed on the undercoat layer A and formed from a floor-polishing composition composed mainly of an aqueous emulsion provided that the undercoat layer (A) has higher adhesiveness to the floor surface than to the topcoat layer (B).