| abstract |
(57) [Summary] [PROBLEMS] To produce a cosmetic material excellent in abrasion resistance, hot water resistance and weather resistance by transfer. SOLUTION: An intermediate resin layer 3 made of at least a two-component curable urethane resin as a transfer layer 2 on a support sheet 1. And a pattern transfer sheet S1 having a pattern layer 4 made of a urethane resin binder, and then transferred to a base material B via an adhesive layer A therebetween. After transferring the protective layer on a protective layer transfer sheet S2 having a protective layer 5 made of an uncured ionizing radiation-curable resin on the support sheet 1a, the protective layer is cross-linked and cured by irradiation with ionizing radiation to form a cosmetic material D. When the urethane resin has a polyurethane part and an acrylic part in a two-part curable urethane resin and has a hydroxyl value of 20 or more and a glass transition temperature of 70 ° C. or more. A product composed of an acrylic polyol and an isocyanate is used. |