To provide a skin external preparation for use in, for example, a skin cosmetic, a scalp cosmetic, a hair cosmetic, and the like, which contains a menthol compound and has weak unpleasant irritation to human skin, and to provide a sheet-like cosmetic applied to skin, such as a face, arm, hand, foot, neck, armpit, back, and the like, which contains a menthol compound and has weak unpleasant irritation to human skin.SOLUTION: The skin external preparation is provided that contains a menthol compound, the skin external preparation further containing isobornyloxyethanol in a ratio of 0.1 mol or more per 1 mol of the menthol compound, the sheet-like cosmetic is also provided in which the skin external preparation is impregnated into a sheet-like substrate.SELECTED DRAWING: None【課題】メントール化合物を含有し、ヒトの皮膚に対する不快な刺激が弱く、例えば、皮膚化粧料、頭皮化粧料、頭髪化粧料などに用いられる皮膚外用剤、およびメントール化合物を含有し、ヒトの皮膚に対する不快な刺激が弱く、例えば、顔、腕、手、足、首、脇、背中などの皮膚に適用されるシート状化粧料を提供すること。【解決手段】メントール化合物を含有する皮膚外用剤であって、メントール化合物1モルあたり0.1モル以上の割合でイソボルニルオキシエタノールを含有することを特徴とする皮膚外用剤および当該皮膚外用剤がシート状基材に含浸されてなるシート状化粧料。【選択図】なし