LABEL

PROBLEM TO BE SOLVED: To obtain a picture transferred, having a high concentration by the cushioning property of a substrate, eliminate printing shift or color shift in color printing and prevent the generation of curl due to heat upon transfer. SOLUTION: A label is provided with a substrate 1 of single layer structure and a receiving layer 2, provided on one side of the substrate 1 to receive dye or pigment transferred from a thermal transfer sheet, while the substrate 1 is provided with porous or foamed structure by adding inorganic or organic fine particles into a thermoplastic resin and orientation it while generating cavities around the fine particles to make the whole of the layer porous or foamed structure. In this case, the density of the layer is 60-80% of that of non-foamed body of the same material while a retaining body 4 is provided separatably on the surface of the substrate 1, on which the receiving layer is not formed, through an adhesive agent.