PROBLEM TO BE SOLVED: To provide an air cushion sheet and sheet being easily carried and, when introducing and discharging gas, allowing a user to easily introduce and discharge the gas without any noise.SOLUTION: An air cushion sheet 7 includes a distribution part 7A for introducing or discharging gas, is formed into a flat bag shape, and, when the gas fills the flat bag via the distribution part 7A, the flat bag is deformed into a shape being inflated in the thickness direction X. The air cushion sheet is formed into the flat bag shape by fixing mutual circumferential edges of base materials that are superposed with uneven layers 8A facing inward, each base material sheet 8 having gas impermeability and including an uneven layer 8A at least on one surface.SELECTED DRAWING: Figure 6COPYRIGHT: (C)2017,JPO&INPIT【課題】持ち運びが容易であり、気体の導入および排出を行う際に雑音無く簡便に行うことができるエアクッションシートおよびシートを提供する。【解決手段】気体を導入または排出する流通部7Aを有し扁平袋状にて形成され、流通部7Aを介して気体が扁平袋状内に充填されることにより扁平袋状が厚み方向Xに膨らむ形状に変形するエアクッションシート7であって、非通気性を有し、少なくとも一方の面上に凹凸層8Aを有する基材シート8を、凹凸層8Aが内側となるように重ね合わせた状態で相互の周縁が固着して形成され扁平袋状に形成する。【選択図】図6