Disclosed is a disposable liquid-permeable panel that is for a system toilet for animals that, without using a particulate, resists foot wetting when the animal performs excretion and can suppress the incidence of odors even if excrement is present for a long period of time. The liquid-permeable panel used in the system toilet for animals is water-absorbent, liquid-permeable, and disposable, and is configured from paper containing aluminum sulfate. Preferably, the paper is acidic paper containing a sizing agent and aluminum sulfate. More preferably, the liquid-permeable panel has a plurality of holes that penetrate in the direction of thickness and is a corrugated cardboard wherein liquids go through the plurality of holes, passing through in the direction of thickness of the liquid-permeable panel. Excrement odor suppression is achieved by means of the chemical deodorizing ability that aluminum sulfate has.