An image-receiving sheet material which is used in a transfer image-formation process comprising: (A) transferring an image formed on an image-forming layer of a transferable and light-sensitive material onto an image-receiving sheet material, and then (B) retransferring the image from the image-receiving sheet material onto a permanent support, wherein the image-receiving sheet material comprises: (1) a support, and (2) provided thereon an image-receiving layer which comprises at least two layers each comprising a composition containing an organic high polymer, wherein at least one of at least two layers of the image-receiving layer is to be transferred onto the permanent support and which contains a matting agent comprising a composite three-dimensional resin particles prepared by a process comprising at least: (a) emulsion-polymerizing a polyfunctional monomer having at least two unsaturated groups differing in copolymerizability from each other with a polymerizable monomer containing a cross-linkable monomer capable of reacting with one of the at least two unsaturated groups of the polyfunctional monomer to obtain three-dimensional resin particles in which another of the at least two unsaturated groups of the polyfunctional monomer remains, and (b) forming a substantially linear polymer chain by graft-polymerizing a radical-polymerizable monomer containing at least one polymerizable group monomer capable of reacting with the another of the at least two unsaturated groups of the polyfunctional monomer; and a process for the formation of transferred image using the image-receiving sheet material are disclosed.