Abstract: A cushion layer 92 made of plastics or rubber is fixed on a stamp body 90, on which a peelable layer 94 having a certain thickness and formed by a rubber having a glass-transition temperature higher than -50 degrees Celsius, is temporarily fixed, and further, a protective film 96 is temporarily fixed on the peelable layer 94. Next, to form an image section, the peelable layer 94 is cooled to a temperature below its glass-transition temperature, the peelable layer 94 and protective film 96 being cut along a boundary line 116 between the engraving region on which images on the peelable layer 94 are engraved and the blank region other than the engraving region, and the area other than the image on the engraving region being cut and removed so deep that the peelable layer will not be cut.