PROBLEM TO BE SOLVED: To provide a packaging sheet having a CRSF function by which content is hardly pushed out from the packaging sheet such as a PTP sheet before the content is taken out from the packaging sheet, and the content is easily pushed out from the packaging sheet when the content is taken out from the packaging sheet.SOLUTION: The packaging sheet 100 includes a bottom material 200, and a cover material 300. The bottom material 200 has a recess 230. The cover member 300 is sealed to the bottom material 200 so as to cover the opening of the recess 230. The bottom material 200 has the base material 210 and a push-out resistance layer 220. The push-out resistance layer 220 is arranged on the surface of the base material 210 on a surface opposite to a surface opposed to the cover material 300. The push-out resistance layer 220 can be peeled from the base material 210.