The thermosetting adhesive or pressure-sensitive adhesive tape or sheet has a structure in which a thermosetting adhesive or pressure-sensitive adhesive layer made of a thermosetting adhesive or pressure-sensitive adhesive composition containing an acrylic polymer (X) containing at least an alkyl(meth)acrylate (a) in which the alkyl moiety thereof has from 2 to 14 carbon atoms and a cyano group-containing monomer (b) as monomer components and a phenol resin (Y) is protected by a release liner which does not substantially contain a silicone component. The acrylic polymer (X) may further contain a carboxyl group-containing monomer (c) as a monomer component. A release liner having a release layer made of polyethylene is suitable as the release liner which does not substantially contain a silicone component.