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The present invention relates to a thermally-foamable re-releasable acrylic pressure-sensitive adhesive tape or sheet including a microparticle-containing viscoelastic substrate and a thermal foaming agent-containing pressure-sensitive adhesive layer provided on at least one surface of the microparticle-containing viscoelastic substrate. The thermally-foamable re-releasable acrylic pressure-sensitive adhesive tape or sheet of the present invention can be easily separated or disassembled at the separation or disassembling of the bonded part while maintaining a high normal-state adhesive strength at the bonding.