Gold is coated on a surface of a stainless steel plate containing an intermetallic compound forming element which forms an intermetallic compound by reacting with gold, and then the entirety is heated to form an intermetallic compound layer comprising the intermetallic compound at the interface between the stainless steel plate and the gold coated layer. In this way, exfoliation of the gold coated layer which is arranged on the surface of the stainless steel plate to obtain extremely high corrosion resistance can be prevented for a long time, and thus great durability can be maintained.