A body waste handling article includes a first sheet, a second sheet and a body fluid absorbent core sandwiched between these two sheets, wherein the first sheet defines a liquid-pervious skin-contacting surface. The second sheet is rectangular and has a pair of ends and a pair of lateral edges wherein inside these ends and lateral edges, end flaps and lateral flaps are formed. The end flaps and the lateral flaps are provided with elastic members attached in a stretched state thereto so as extend along the ends and the lateral edges and to become contiguous one to another at corners of the second sheet.