According to the invention, the resin film to be divided is finely divided along the grooves, whereby the ends of images or characters of photos or the like can be cut off finely. The resin film to be divided is provided with the grooves, thereby finely cutting off the ends of images or characters output on the surface thereof. Further, the resin film is as the lowermost layer, the adhesive layer is provided thereon, and the paper or plastic film with the image receiving layer coat is provided thereon. The grooves formed by cutting the paper or plastic film with image receiving layer coat are previously provided, and the grooves enter a portion of the resin film to be divided, whereby after an image is received, the ends of the film can be finely cut off.