PROBLEM TO BE SOLVED: To provide a water-degradable sheet achieving both of water proofness and water-degradable properties, and a pouch for excrement accommodation kit with use thereof.SOLUTION: The water-degradable sheet includes at least a biodegradable substrate, an enzyme to react with the biodegradable substrate, and a surfactant having a fluoro group. The pouch for excrement accommodation kit includes an inner pouch having at least a water-degradable sheet and an outer pouch including at least non-water-degradable sheet to cover the outside of the inner pouch. The inner pouch is formed of the water-degradable sheet. The water-degradable sheet can achieve both of water proofness and water-degradable properties. The pouch for excrement accommodation kit with use of the water-degradable sheet can be fitted for use in a prescribed time and can be then discarded in a flush toilet bowl or the like.【課題】 耐水性及び水解性の両立を図ることのできる水解性シート及びこれを用いた排泄物収容装具用パウチの提供。【解決手段】 生分解性基質と、生分解性基質に作用する酵素と、フルオロ基を有する界面活性剤と、を少なくとも含有する水解性シート;少なくとも水解性シートを含む内側パウチと、該内側パウチの外側を覆う少なくとも非水解性シートを含む外側パウチと、からなる排泄物収容装具用パウチであって、内側パウチが前記水解性シートからなることを特徴とする排泄物収容装具用パウチ。前記水解性シートは、耐水性及び水解性の両立を図ることのできるものであり、これを用いた排泄物収容装具用パウチは一定時間の装着使用と水洗トイレ等での廃棄が可能となる。【選択図】なし