To body sense arrival of a cutter edge at a surface of a protective layer by constituting an underlay tape or underlay sheet for protecting substrate to be used at the time of cutting sheet by integrally laminating a cuttable layer and the protective layer, and providing a convexo-concave shape varying at contact moving sense of the cutter on the protective layer at a laminate.

An underlay tape 1 is, for example, used at the time of cutting a seam of wall sheets S, and constituted by integrally laminating a cuttable layer 2 and a protective layer 3 harder to be cut than the layer 2. The layer 2 is formed particularly of a flexible material. The layer 3 is oriented in a direction crossing with a tape longitudinal direction (perpendicular thereto if possible) by disposing fibers 4 in parallel, and integrally adhering it to a rear surface of the layer 2. When an edge of a cutter C is brought into contact with a convexo-concave shape 5 generated on a surface of the layer 3 at a laminated layer side (connecting surface with the cuttable layer) and moved, convexo-concave sense of the surface is transmitted from the cutter C to fingertips. Accordingly, the edge is cut to a place where the sense is obtained, and the sheet S is cut.