In a three-dimensional gather BS, a sheet extending from the lateral side to the center side direction is folded in four by folding the sheet at the first folding portion folded back toward the lateral side on a central side position and at the second folding portion and the third folding portion in series to form the first folding back surface, the second folding back surface, the third folding back surface, and the fourth folding back surface. In a predetermined range containing the body fluid excretion portion, at least the third folding back surface and the fourth folding back surface stand so as to form an approximately dogleg-shaped cross section, and in the buttock side portion, the second folding back surface to the fourth folding back surface are bonded to one another, and stand linearly in an oblique manner toward the outer side direction.