An IC tag has a layer of heat sensitive color developing material (I), a layer of material absorbing light and converting absorbed light into heat (II) and a protective layer (III) laminated on the surface of the support successively from the surface, or (II), (I) and (III) laminated on the surface of the support successively from the surface. This structure permits recording and erasing invisible information and recording and erasing visible information, both allowing recording and erasing information in a non-contact manner. The structure is flexible and can have a small size.