The present invention aims to provide a composite sheet having an elastic layer and an inelastic layer so improved to ensure high breathability and a method for manufacturing such improved composite sheet. A composite sheet (1) includes an elastic layer (11) and an inelastic layer (12) joined and laminated through a plurality of joints (13). The elastic layer (11) is formed with first depressions (14) overlapping the joints (13) and extending in a transverse direction X and first protrusions (15). Interior space if the first protrusions (15) is filled with constituent fibers of the elastic layer (11). The inelastic layer (12) is formed with second depressions (16) overlapping the joints (13) and extending in a longitudinal direction Y and second protrusions (17). Along the second depressions (16), the elastic layer (11) and the inelastic layer (12) come in contact with each other at the joints (13) and, along the second protrusions (17), the inelastic layer (12) is spaced from the elastic layer (11) to define clearance gaps (18) these layers. {Description}
