A method for splicing a material associated with an absorbent article, comprising: transporting the material in a direction of transport while the material being wound around an entrance roll and a moving roll , the entrance roll and the moving roll included in a dancer unit ; splicing a subsequent material with a preceding material by bonding a leading end portion of the subsequent material with the preceding material , the preceding material being the material that is transported; forming a fin-like portion of the preceding material upstream in the direction of transport from a bonded portion where the preceding material and the subsequent material are bonded, the forming being performed by cutting the preceding material at a position upstream from the bonded portion ; continuing transport of the material in which the bonded portion and a stacking portion are provided side-by-side along the direction of transport, while the material being wound around the entrance roll and the moving roll , the stacking portion being a portion where the fin-like portion and the subsequent material are stacked; and controlling transport of the material so that the moving roll is located at a reference position, in the forming the fin-like portion , the preceding material is cut so that a total length of the bonded portion and the stacking portion is larger than a path length of the material from a downstream end (P3) of a winding portion of the material to an upstream end (P4) of another winding portion of the material, the winding portion being a portion wound around the entrance roll , the other winding portion being a portion wound around the moving roll located at the reference position. transporting the material in a direction of transport while the material being wound around an entrance roll and a moving roll , the entrance roll and the moving roll included in a dancer unit ; splicing a subsequent material with a preceding material by bonding a leading end portion of the subsequent material with the preceding material , the preceding material being the material that is transported; forming a fin-like portion of the preceding material upstream in the direction of transport from a bonded portion where the preceding material and the subsequent material are bonded, the forming being performed by cutting the preceding material at a position upstream from the bonded portion ; continuing transport of the material in which the bonded portion and a stacking portion are provided side-by-side along the direction of transport, while the material being wound around the entrance roll and the moving roll , the stacking portion being a portion where the fin-like portion and the subsequent material are stacked; and controlling transport of the material so that the moving roll is located at a reference position, in the forming the fin-like portion , the preceding material is cut so that a total length of the bonded portion and the stacking portion is larger than a path length of the material from a downstream end (P3) of a winding portion of the material to an upstream end (P4) of another winding portion of the material, the winding portion being a portion wound around the entrance roll , the other winding portion being a portion wound around the moving roll located at the reference position. the winding portion being a portion wound around the entrance roll , the other winding portion being a portion wound around the moving roll located at the reference position. <EOS>