It is a main object to provide sanitary paper comprising: a base thin paper including 5 to 40 wt % of a treating agent wherein bending rigidity B value is 0.03 to 0.07 g cm2/cm and moisture regain is 4.5 to 6.0 wt %, which are measured at a temperature of 25° C. with a humidity of 40% R.H., and the thin paper includes a fluent liquid state at ordinary temperatures with 70 to 100 wt % of effective ingredient including 1) 80.0 to 97.0 wt % of a moisturizing agent 2) 0.5 to 10.0 wt % of a softening agent selected from anionic surfactants, cationic surfactants, nonionic surfactants, and amphoteric surfactants. 3) 0.001 to 1.0 wt % of a hydrophilic high molecular compound.