A percutaneous absorbable sheet and a method for producing the same are characterized in that a lower layer containing a first percutaneous absorption material and an upper layer containing a drug and a second percutaneous absorption material and having a lower viscosity than the lower layer are formed on a support To form a multilayer film having a viscosity difference and a mold in which needle-like recessed portions in which needle-like protrusions are inverted are arranged in a two-dimensional array, on a surface of a multilayer film supported on a support A filling step of filling a solution of a percutaneous absorbing material into a needle groove recess by flowing a multilayered film by flowing a multilayered film while pressing the mold against the surface of the multilayer film And a peeling step of peeling the solidified multilayer film from the mold.経皮吸収シート及びその製造方法は、支持体上に、第1の経皮吸収材料を含有する下層と、薬剤と第2の経皮吸収材料を含有し下層よりも低粘度の上層とを形成して、粘度差を持った複数層膜を形成する積層工程と、針状凸部が反転した針状凹部が2次元配列で配列されたモールドを、支持体に支持された複数層膜の表面に押し付けて複数層膜を流動させることにより、針条凹部に経皮吸収材料の溶液を充填する充填工程と、モールドを複数層膜の表面に押し付けたままの状態で複数層膜を固化する固化工程と、固化した複数層膜をモールドから剥離する剥離工程と、を含む。