PROBLEM TO BE SOLVED: To provide a moisture absorbing/desorbing material having excellent moisture absorbing/desorbing properties, preventing the surface thereof from becoming sticky and easy to damage even at the time of high humidity to hold a good surface state and absorbing moisture of aqueous paste applied to the back surface of wallpaper at the time of execution of the wallpaper by a water absorbable substance to generate no swelling, and a method for manufacturing the same simply. SOLUTION: A moistureproof resin film, a moisture absorbing/desorbing resin layer containing the water absorbable substance, a moisture permeable waterproof resin film and an aqueous resin layer are successively provided on a substrate material.
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