A blister sheet, comprising: a container film including a plurality of pockets configured to receive therein a content that is at least one of a tablet and a capsule; and a cover film mounted to the container film to close the pockets, wherein the container film is made of synthetic resin, the cover film is made thinner than the container film, and at least one pair of cuts is formed by a cut forming device comprising cut forming blades for each of the pockets so that each pocket is placed between the one pair of cuts, wherein the cuts pass through the container film and the cover film and the cuts extend to the vicinity of the pocket, wherein the container film and the cover film can be broken from the one pair of cuts toward the pocket by applying a torsional stress from the one pair of cuts toward the pocket, so that at least the cover film can be broken at a position corresponding to the pocket, and the content can be taken out from a portion of breakage of the cover film, and a cutting slit or a cutting perforation is formed by a separation forming device comprising a slit forming blade in at least the container film to allow for separation of the blister sheet into sheet pieces, each having a predetermined number of pockets, wherein the cutting slit or the cutting perforation extends so as to intersect with a cut, characterized in that the cover film is made of a synthetic resin, and at least a portion of the cutting slit or the cutting perforation that intersects with the cut is configured to pass through the container film and the cover film thus forming an intersect cut, said intersect cut being formed simultaneously with a cut by the cut forming device comprising an intersect blade that is arranged to intersect with a cut forming blade and extends in the same direction as the slit forming blade. a container film including a plurality of pockets configured to receive therein a content that is at least one of a tablet and a capsule; and a cover film mounted to the container film to close the pockets, wherein the container film is made of synthetic resin, the cover film is made thinner than the container film, and at least one pair of cuts is formed by a cut forming device comprising cut forming blades for each of the pockets so that each pocket is placed between the one pair of cuts, wherein the cuts pass through the container film and the cover film and the cuts extend to the vicinity of the pocket, wherein the container film and the cover film can be broken from the one pair of cuts toward the pocket by applying a torsional stress from the one pair of cuts toward the pocket, so that at least the cover film can be broken at a position corresponding to the pocket, and the content can be taken out from a portion of breakage of the cover film, and a cutting slit or a cutting perforation is formed by a separation forming device comprising a slit forming blade in at least the container film to allow for separation of the blister sheet into sheet pieces, each having a predetermined number of pockets, wherein the cutting slit or the cutting perforation extends so as to intersect with a cut, characterized in that the cover film is made of a synthetic resin, and at least a portion of the cutting slit or the cutting perforation that intersects with the cut is configured to pass through the container film and the cover film thus forming an intersect cut, said intersect cut being formed simultaneously with a cut by the cut forming device comprising an intersect blade that is arranged to intersect with a cut forming blade and extends in the same direction as the slit forming blade.