Perforations of a board for building material are formed by a number of recesses (13), or a number of recesses (13) and through-holes (12). A bottom face (16) of the recess forms a face for screwing or driving the fixing element (70) thereto. A color of the bottom face is set to have a brightness of color decreased in comparison with a color of a surface (18) of the board. A substrate of the board is a gypsum board and the bottom face of the recess is formed by a liner paper for gypsum board. According to such a board, a region for screwing or driving the fixing element thereto can be ensured without impairing regularity, uniformity or architectural design of the perforations, and putty finishing or the like for an exposed part of the fixing element can be omitted.