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 (SC1) having a sine-wave shape; and at least some embossments of second embossments including the second embossed protrusions are arranged on a second curve (SC2) having a sine-wave shape, the second curve (SC2) being different from the first curve (SC1) and parallel to the first curve (SC1). 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 (SC1) having a sine-wave shape; and at least some embossments of second embossments including the second embossed protrusions are arranged on a second curve (SC2) having a sine-wave shape, the second curve (SC2) being different from the first curve (SC1) and parallel to the first curve (SC1). <EOS>