A base material for a wiping sheet on which powder is to be supported, wherein the ratio of the average pore diameter (D) of the surface of the base material while dry as measured by the mercury penetration method to the average particle diameter (d) of the powder, D/d, ranges from 0.03 to 30, and the base material while dry has a bulk softness of from 0.1 to 5 N/30 mm and a thickness of from 0.3 to 5 mm.