Synthetic resin leather and method for manufacturing the same

A method for manufacturing synthetic resin leather, comprising:

• a stacking process for forming a skin layer made of a synthetic resin capable of being elastically deformed on a base material;
• and
• an embossing process for intermittently and regularly forming multiple micro recess parts over an entire surface of the skin layer,
• wherein, in the embossing process, multiple bottom face parts that are located at a substantially constant depth from the surface of the skin layer, and multiple inner side face parts that extend from the surface of the skin layer to the multiple bottom face parts and are capable of being elastically deformed are embossed to form the multiple micro recess parts.