The present invention provides a method for forming a coating film, the method comprising a step for forming a base coating film by coating an coated object with a base coating material (B) containing a base resin (b1), a color pigment (b2) and cellulose acetate butyrate (b3); a step for forming a clear coating film by further coating with a clear coating material (A) containing a radically polymerizable unsaturated group-containing compound (a1) obtained by a reaction of a caprolactone-modified hydroxylalkyl(meth)acrylate with a polyisocyanate compound and having an isocyanate equivalent of 300-3800, a hydroxyl group-containing resin (a2) and a photopolymerization initiator (a3); and a step for projecting active energy rays and heating.