RELEASE SHEET AND METHOD FOR MANUFACTURING THE SAME

PROBLEM TO BE SOLVED: To provide a release sheet in which release layers of each of heavy and light peeling are formed separately on respective surfaces of a substrate, the release layers exhibit favorable releasability relative to an adherend, and the lowering of adhesion of a pressure-sensitive adhesive by migration of a releasing agent can be fundamentally solved by formation of a release layer without using a silicone-based releasing agent which has been used so far.SOLUTION: A release sheet includes a release layer 1 on one surface of a substrate and a release layer 2 on the other surface of the substrate. At least one release layer includes an acid-modified polybutadiene and/or an acid-modified polyisoprene and a cross-linking agent including at least one selected from oxazoline compounds, carbodiimide compounds and melamine compounds in which the total content of the oxazoline compound, the carbodiimide compound and the melamine compound is from 1 to 50 pts.mass relative to 100 pts.mass of the sum of the acid-modified polybutadiene and the acid-modified polyisoprene, the release strength F1 between the release layer 1 and an acrylic pressure sensitive adhesive material is 0.5 N/cm or less, the release strength F2 between the release layer 2 and the acrylic pressure sensitive adhesive material is 1.0 N/cm or less, and the relation: F1