PROBLEM TO BE SOLVED: To provide a sheet for peeling horny layer which can securely peeling horny layer on the surface of a skin while preventing the remaining of paste to the surface of the skin, and also has superior storage stability, and a method for peeling horny layer.SOLUTION: A sheet 10 for peeling horny layer includes: a base material sheet 1 permeating rays an adhesive layer 2 laminated on either side of the base material sheet 1 and having light curing properties a protective sheet 3 laminated on the other side of the base material sheet 1 and having at least one light shielding layer and a release sheet 4 laminated on the face on the side opposite to the base material sheet 1 in the adhesive layer 2 and having at least one light shielding layer. The storage modulus of the adhesive layer 2 increases by being irradiated with rays.
