Abstract: A mat surface layer made of a water-soluble resin mixed with a powder capable of working as a matting agent is formed on an aqueous liquid-permeable sheet material such as water-absorptive paper by coating or the like to produce a transfer substrate. A color printing and/or coating layer is formed either directly or via a protective layer (formed by solid printing or the like) on the mat surface layer of the transfer substrate, followed by forming thereon an adhesive layer made of a pressure-sensitive adhesive or an aqueous liquid-active adhesive by screen printing or the like. An antiblocking separator may be provided on the adhesive layer. The resultant transfer seal can give a mat state to the surface of the transferred portion of the transfer seal remaining on an adherend such as the skin after transfer thereof.