Toilet paper, comprising: a first sheet and a second sheet, wherein first embossed protrusions that protrude toward the second sheet are formed on the first sheet; second embossed protrusions that protrude toward the first sheet are formed on the second sheet, the first sheet and the second sheet being joined together in a nested manner, characterised in that (i) a side surface of each first embossed protrusion is inclined toward a top part of the first embossed protrusion, such that an area of the top part of the first embossed protrusion is smaller than an area of an opening of a first embossed recess corresponding to the first embossed protrusion, and (ii) a side surface of each second embossed protrusion is inclined toward a top part of the second embossed protrusion, such that an area of the top part of the second embossed protrusion is smaller than an area of an opening of a second embossed recess corresponding to the second embossed protrusion; at least some embossments of the first embossments including the first embossed protrusions are arranged on a first curve having a sine-wave shape; and at least some embossments of second embossments including the second embossed protrusions are arranged on a second curve having a sine-wave shape, the second curve being different from the first curve and parallel to the first curve. a first sheet and a second sheet, wherein first embossed protrusions that protrude toward the second sheet are formed on the first sheet; second embossed protrusions that protrude toward the first sheet are formed on the second sheet, the first sheet and the second sheet being joined together in a nested manner, characterised in that (i) a side surface of each first embossed protrusion is inclined toward a top part of the first embossed protrusion, such that an area of the top part of the first embossed protrusion is smaller than an area of an opening of a first embossed recess corresponding to the first embossed protrusion, and (ii) a side surface of each second embossed protrusion is inclined toward a top part of the second embossed protrusion, such that an area of the top part of the second embossed protrusion is smaller than an area of an opening of a second embossed recess corresponding to the second embossed protrusion; (i) a side surface of each first embossed protrusion is inclined toward a top part of the first embossed protrusion, such that an area of the top part of the first embossed protrusion is smaller than an area of an opening of a first embossed recess corresponding to the first embossed protrusion, and (ii) a side surface of each second embossed protrusion is inclined toward a top part of the second embossed protrusion, such that an area of the top part of the second embossed protrusion is smaller than an area of an opening of a second embossed recess corresponding to the second embossed protrusion; at least some embossments of the first embossments including the first embossed protrusions are arranged on a first curve having a sine-wave shape; and at least some embossments of second embossments including the second embossed protrusions are arranged on a second curve having a sine-wave shape, the second curve being different from the first curve and parallel to the first curve.