To provide a packaging material for boiling treatment or retort treatment that is inexpensive and has excellent low-elution properties and transparency, as well as a pouch comprising the same.A packaging material for boil/retort treatment having at least a transparent gas barrier film layer, an adhesive layer and a sealant film layer in that order, the packaging material for boil/retort treatment being one in which, when it is heated at 121° C. for 2 hours by contact with a sufficient amount of 95% ethanol in a one-side elution test, the masses of the unreacted residual ε-caprolactam and ω-laurolactam eluting into the 95% ethanol are no greater than 0.15 mg and no greater than 0.04 mg, respectively, per square inch of the sealant film layer, and a pouch comprising the material.