It is an object of the present invention to provide a release material and a release agent, which can be produced by directly coating onto a substrate without requiring the application of an undercoating material even when using a permeable substrate such as paper, which have excellent releasability even when the amount of silicone used is small, have a low change in peel strength over time, have a high residual adhesion ratio of an adhesive tape, seal and the like after release from a release material, and have writability or printability to a release surface.A release material and a release agent are provided, wherein the release layer contains a neutralized resin obtained from a neutralization reaction of an emulsion copolymer of a monomer composition containing from 5 to 80 mass % of an unsaturated carboxylic acid monomer with a basic substance, and a silicone emulsion and/or a silicone dispersion.