Soluble lubricating surface-treated stainless steel sheet with excellent shapability for fuel tank and method for manufacturing fuel tank

A soluble lubricating surface-treated stainless steel sheet with excellent shapability for fuel tanks, comprising a substrate having on both surfaces or one surface thereof a soluble lubricating resin film. Preferably, the soluble lubricating resin film mainly comprises (A) an alkali-soluble polyurethane resin composition containing a carboxyl group or a sulfonic acid group within the molecule and having a glass transition point of 100°C or more as a dry film and (B) a lubricating function-imparting agent in an amount of from 1 to 30% by mass based on the polyurethane composition.