To attain simplification and miniaturization of the structure of a coating implement and thereby to attain also improvement of design properties and reduction of the cost of manufacture.

This coating implement has a constitution wherein a pancake 7 is held rotatably in the main body 2 of the implement, while a transfer tape 8" sent out from the pancake 7 and made a used one via a head body 9 is discharged surely from a discharge hole 6 of the main body 2. Thereby a winding reel needed so far for winding and holding the used transfer tape is dispensed with. Moreover, the implement is so designed that the upper and lower cases and others can be joined integrally on the lateral sides thereof and the whole thereof can be constituted in one molding. Thereby simplification and miniaturization of the structure of the coating implement are enabled and also reduction of the cost of manufacture can be attained by a decrease in the number of processes.