PROBLEM TO BE SOLVED: To provide a Ni alloy clad steel sheet satisfying low temperature toughness and HAZ toughness of a base material and corrosion resistance of a cladding metal at the same time while rolling and a manufacturing method therefor.SOLUTION: There is provided a Ni alloy clad steel sheet excellent in low temperature toughness and HAZ toughness of a base material and corrosion resistance of a cladding metal where a Ni alloy is the cladding metal and low alloy steel is the base material, and a chemical component of the base material contains, by mass%, C: 0.020 to 0.100%, Si: 0.10 to 0.50%, Mn: 0.75 to 1.80%, P: 0.015% or less, S: 0.0030% or less, Cu: 0.01 to 0.50%, Ni: 0.01 to 0.45%, Cr: 0.01 to 0.50%, Mo: 0.01 to 0.50%, Nb: 0.005 to 0.080%, Ti: 0.005 to 0.030%, N: 0.0010 to 0.0060%, Al: 0.070% or less, Ca: 0.0010 to 0.0040% and the balance Fe with inevitable impurities.