A diaper (1) comprises an absorption member (2), a top sheet (3), a back sheet (4), and a gather sheet (5). The gather sheet (5) comprises a base portion (9) and a wing portion (11). The base portion (9) is fixed by superimposing on the top sheet (3). The wing portion (11) can change orientation from a superimposed state in which same is superimposed on the top sheet (3) to an upright state in which same is standing with the base portion (9) as the base point. The wing portion (11) has a tunnel-shaped hollow wall portion (12) formed in the longitudinal direction. One or more adjusting rubber parts (14) pass through the hollow wall portion (12), and adjustment tabs (16) that can separate from the hollow wall portion (12) are formed on the hollow wall portion (12) at each end in the longitudinal direction. An intermediate portion in the longitudinal direction of the adjusting rubber parts (14) is fixed to one or more intermediate fixing positions (P2) in the hollow wall portion (12) and the ends in the longitudinal direction are each fixed to end fixing positions (P1) of the adjustment tabs (16).本發明之尿布1具備吸收材2、上部片材3、背部片材4、及褶皺片材5。褶皺片材5具有基部9及翼片部11。基部9重疊並固定於上部片材3。翼片部11可自與上部片材3重疊之重疊狀態變更姿勢為以基部為基點9而立起之立起狀態。於翼片部11,沿著長度方向形成有隧道狀之中空壁部12。於中空壁部12插通有1個或複數個調整橡膠14,於中空壁部12中之長度方向之兩端部,分別形成有可自中空壁部12分離之調整拉片16。調整橡膠14之長度方向之中間部分被固定於中空壁部之1個或複數個中間固定位置P2,且長度方向之兩端部分被分別固定於調整拉片16之端部固定位置P1。藉此,本發明提供一種可變化豐富地調節褶皺之張力之拋棄式穿著用品及拋棄式穿著用品之製造方法。