STACKING STRUCTURE FOR FIBER CEMENT BUILDING MATERIAL BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a stacking structure for fiber cement building materials used for an external wall, internal wall, or the like, of a residence. 2. Description of the Related Art Conventionally, fiber cement building material is used widely as a member for building a residence, for instance, as a wall material or roofing material. Pluralities of sheets of this fiber cement building material are stacked on a pallet for storage and conveyance. As shown in Fig. 19, a pallet used as the pallet on which the fiber cement building materials are stacked is, for instance, one composed by arranging a plurality of stringers 10 at a prescribed interval and fixing a plurality of deck boards 11 by nails, or the like, to the upper and lower surfaces of the stringers 10. The pallet comprises insertion openings 12, formed by the stringers 10 and the deck boards 11, into which the forks of a fork lift truck can be inserted; the fiber cement building materials are moved by a fork lift truck in a stacked state on the pallet, by inserting the forks of a fork lift truck into the insertion openings 12. A typical example of a fiber cement building material is a rectangular fiber cement siding board having a width of 455 mm, 1 a length of 1500 to 3030 mm, and a thickness of 9 to 25 mm. Fig. 10 shows one example of a conventional stacking structure of fiber cement siding boards. In Fig. 10, fiber cement siding boards 1 are stacked in two columns on a pallet B with the front surface sides thereof facing upwards. In order to protect the front surfaces of the uppermost fiber cement siding boards 1, the uppermost fiber cement siding boards 1 are stacked with the front surfaces thereof facing downwards. Furthermore, the boards are often packaged in order to prevent damage to or soiling of the boards during storage and up to an including transportation to a construction site, and to facilitate distribution tasks. In this event, in many cases, two or three fiber cement siding boards are packaged together into a single packaged body. In order to protect the front surfaces of the fiber cement siding boards, the boards are packaged with the rear surfaces thereof facing outwards. For example, when two fiber cement siding boards are packaged together, they are packaged with their respective front surfaces facing towards each other. When three fiber cement siding boards are packaged together, either two fiber cement siding boards are first placed together with their respective front surfaces facing each other, and another fiber cement siding board is further stacked thereon with the front surface thereof facing downwards, whereupon the stacked boards are packaged, or alternatively two fiber cement siding boards placed together with their respective front surfaces facing each other 2 are stacked on top of one fiber cement siding board with the front surface facing upwards, and the boards are packaged. By so doing, the front surfaces of the fiber cement siding boards are protected because the front surfaces are not exposed. Furthermore, a further way of protecting the front surfaces of the fiber cement siding boards is to use an inserting sheet between the fiber cement siding boards. Plurality of packaged bodies which have been packaged in which way are stacked on a pallet. Fig. 11 shows one example of a conventional packaged body. As shown in Fig. 11, in the package A51, two fiber cement siding boards 1 which are stacked with an inserting sheet 2 therebetween are covered entirely with one sheet of shrink film 6. Fig. 12 shows a further prior art stacking structure which employs the packaged body shown in Fig. 11. As shown in Fig. 12, packaged bodies A51 are stacked in two columns on a pallet B. Fig. 13 shows a further packaged body according to the prior art (see Japanese Patent Application Laid-Open No. 2005-231713). As shown in Fig. 13, in packaged body A61, shock absorbing members 5, 5 made of paper are installed on either side of the lengthwise direction of two fiber cement siding boards 1 which are stacked together, caps 7, 7 made of paper are fitted into either side in the breadthways direction, and furthermore the boards are bound together by a plurality of polypropylene bands 3. Fig. 14 shows yet a further stacking structure according to the prior art which uses the packaged body shown in Fig. 13 (see 3 Japanese Patent Application Laid-Open No. 2005-231713) . As shown in Fig. 14, packaged bodies A61 are stacked in two columns on a pallet B, and the positions of the polypropylene bands 3 which bind the packaged bodies A61 are the same as the state shown in Fig. 13, in all of the packaged bodies A61. Fig. 15 shows yet a further packaged body according to the prior art (see Japanese Patent Application Laid-Open No. 2005-231713). As shown in Fig. 15, in a packaged body A71, shrink film 6, 6 is covered over the respective end portions of two fiber cement siding boards 1 which have been stacked together, and the respective end portions are bound by heating and shrinking the shrink film 6. Moreover, an anti-slip processing is applied by hot melting 8 to the upper surface of the shrink film 6. Fig. 16 shows yet a further stacking structure according to the prior art which uses the packaged body shown in Fig. 15 (see Japanese Patent Application Laid-Open No. 2005-231713). As shown in Fig. 16, packaged bodies A71 are stacked in two columns on a pallet B. Fig. 17 shows yet a further packaged body according to the prior art (see Japanese Utility Model Registration No. 3130459). As shown in Fig. 17, packaged bodies A81 and A82 are packages in which two fiber cement siding boards 1 stacked together are bound by polypropylene bands 3, the number of polypropylene bands 3 being four, for example. Both the packaged bodies A81 and A82 are stacked on the pallet B in such a manner that the polypropylene bands 3 are not disposed above the stringers 10 of the pallet and are not 4 disposed directly above the insertion openings 12 into which the forks of the fork lift truck are inserted, but the positions of the polypropylene bands 3 are different in the packaged bodies A81 and the packaged bodies A82, and hence respective polypropylene bands 3 are not mutually superimposed even when a packaged body A82 is stacked on top of a packaged body A81. Fig. 18 shows yet a further stacking structure according to the prior art which uses the packaged bodies shown in Fig. 17 (see Japanese Utility Model Registration No. 3130459). In the stacking structure shown in Fig. 18, the plurality of packaged bodies A81 and A82 are stacked in two columns on the pallet B, but by stacking the packaged bodies A81 and the packaged bodies A82 alternately in the vertical direction, a stacking structure is achieved in which the binding position of a polypropylene band 3 never coincides with the position of a polypropylene band 3 binding the packaged body immediately above or immediately below same, and are never situated above a stringer 10 of the pallet B or directly above an insertion opening 12 into which a fork of a fork lift truck is inserted. However, in recent years, there has been increased interest in design, and design characteristics have been improved by providing a coating film and/or an uneven pattern on the surface of the fiber cement building material. Therefore, in a prior art stacking structure shown in Fig. 10, Fig. 12, Fig. 14 and Fig. 16, in the case of a fiber cement building material having a coating film and/or an uneven pattern on the surface thereof, there arises a problem in that micro cracks, damage, glossiness and the like 5 occur in a portion of the front surface of the fiber cement building materials which are stacked in lower positions, in particular. In the stacking structure shown in Fig. 18, it is possible to reduce the occurrence of micro cracks, damage, glossiness and the like, but it has not been possible to suppress these completely. SUMMARY OF THE INVENTION The present invention provides a stacking structure whereby micro cracks, damage, glossiness and the like do not occur even in a fiber cement building material having a coating film and/or an uneven pattern on the surface thereof. The present invention is a stacking structure for fiber cement building materials in which a plurality of fiber cement building materials are stacked on a pallet. The fiber cement building materials have a coating film and/or an uneven pattern on the surface thereof. An inserting sheet is disposed on front surfaces of the stacked fiber cement building materials. Moreover, a spacer having a hollow structure is disposed on a pallet and the pluralities of fiber cement building materials are stacked on the spacer. For the inserting sheet, it is possible to use a synthetic resin film of polyethylene film, polypropylene film, or the like, a synthetic resin sheet such as a polystyrene foam sheet, or paper, cardboard, or the like. For the spacer, it is possible to use a soft fiber board or synthetic resin, such as polyethylene, polypropylene, acrylic resin, polystyrene, polyamide, or the like, and there are board materials having openings which pass through the interior 6 or cushioning materials, such as foamed synthetic resin, or the like, both of which have a hollow structure. According to the present invention, since an inserting sheet is disposed on the surface of each fiber cement building material and furthermore, the building materials are stacked on a pallet via a spacer having a hollow structure, then it is possible to prevent the concentration of load in a portion of the fiber cement building materials. Therefore, it is possible to prevent the occurrence of micro cracks, damage, glossiness and the like in the surfaces of the fiber cement building materials. Furthermore, in the present invention, desirably, the spacer is made of a synthetic resin, such as urethane, polyethylene, polypropylene, acrylic resin, polystyrene, polyamide, or the like. If the spacer is one having a hollow structure made of synthetic resin, then the spacer has high strength and is not liable to deteriorate, and therefore it is possible to prevent the occurrence of micro cracks, damage, glossiness and the like in the surfaces of the fiber cement building materials, over a long period of time. Furthermore, it is possible to use the spacer repeatedly. Moreover, in the present invention, the spacer desirably has an average compressive strength of 2000 N or above. The compressive strength can be found by measuring a 5 cm-square spacer with a compressive strength meter at a measurement rate of 10 m/s. If the average compressive strength of the spacer is 2000 N or greater, then the strength is high and therefore it is possible to prevent the occurrence of micro cracks, damage, glossiness and the like 7 in the surfaces of the fiber cement building materials, over a long period of time. Furthermore, in many cases, a plurality of pallets on which fiber cement building materials are stacked are placed on top of each other, and even in a case of this kind, it is possible to prevent the occurrence of micro cracks, damage, glossiness and the like in the surface of the fiber cement building materials. If the average compressive strength is less than 2000 N, then depending on the material and pattern of the fiber cement building materials, it may not be possible to prevent sufficiently the occurrence of micro cracks, damage, glossiness and the like in the surfaces of the fiber cement building materials. Moreover, in the present invention, desirably, the spacer has an opening passing through the interior thereof and is stacked such that the opening is parallel to deck boards of the pallet. By having an opening which passes through the interior, it is possible to reduce the load which is applied to the fiber cement building materials. Furthermore, by stacking with the openings parallel to the deck boards of the pallet, the spacer is not liable to be damaged even when the pallet is raised during transportation. Moreover, in the present invention, even if the fiber cement building materials have, on the surface thereof, an uneven pattern with a depth of 3 mm or greater and an angle of inclination of 45 degrees or greater, and a coating film which covers the uneven pattern, it is still possible to prevent the occurrence of micro cracks, damage, glossiness and the like in the surface thereof. Moreover, in the present invention, in order to prevent damage 8 and soiling, and to facilitate distribution work, the fiber cement building materials can be stacked on a spacer in a state where two or more of the fiber cement building materials are bound into a single packaged body by a binding material. The binding material used may be resin bands, such as polypropylene bands, polyethylene bands, or the like, or resin film, such as stretch film or shrink film, or paper bands or cloth bands, or the like. If the boards are bound by a binding material, then if at least either the positions of the binding materials are mutually different between upper and lower packaged bodies when stacked, or the position of the binding material in the packaged body stacked directly on top of the spacer is not situated above a stringer of the pallet, or the position of the binding material in the packaged body stacked directly on top of the spacer is not situated above an insertion opening for a fork of a fork lift truck, then it is possible to prevent the concentration of load at the binding positions of the binding materials, and the occurrence of undesirable glossiness or micro cracks in the surface of the fiber cement building materials is further suppressed. According to the present invention, it is possible to provide a stacking structure for fiber cement building materials whereby micro cracks, damage, glossiness, or the like, does not occur in the surfaces of the building materials, even in the case of fiber cement building materials having a coating film and/or uneven pattern on the surface thereof. 9 BRIEF DESCRIPTION OF THE DRAWINGS Fig. 1 is a perspective diagram showing one embodiment of a packaged body constituting a stacking structure for fiber cement building materials according to the present invention; Fig. 2 is a perspective diagram showing one embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged body shown in Fig. 1; Fig. 3 is a perspective diagram showing a further embodiment of a packaged body constituting a stacking structure for fiber cement building materials according to the present invention; Fig. 4 is a perspective diagram showing a further embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged body shown in Fig. 3; Fig. 5 is a perspective diagram showing a further embodiment of a packaged body constituting a stacking structure for fiber cement building materials according to the present invention; Fig. 6 is a perspective diagram showing yet a further embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged body shown in Fig. 5; Fig. 7 is a perspective diagram showing a further embodiment of a packaged body constituting a stacking structure for fiber cement building materials according to the present invention; Fig. 8 is a perspective diagram showing yet a further 10 embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged body shown in Fig. 7; Fig. 9 is a perspective diagram showing yet a further embodiment of a stacking structure for fiber cement building materials according to the present invention; Fig. 10 is a perspective diagram showing one example of a prior art stacking structure for fiber cement building materials; Fig. 11 is a perspective diagram showing one example of a packaged body which constitutes a prior art stacking structure for fiber cement building materials; Fig. 12 is a perspective diagram showing a further example of a prior art stacking structure for fiber cement building materials, which uses the packaged body shown in Fig. 11; Fig. 13 is a perspective diagram showing a further example of a packaged body which constitutes a prior art stacking structure for fiber cement building materials; Fig. 14 is a perspective diagram showing yet a further example of a prior art stacking structure for fiber cement building materials, which uses the packaged body shown in Fig. 13; Fig. 15 is a perspective diagram showing yet a further example of a packaged body which constitutes a prior art stacking structure for fiber cement building materials; Fig. 16 is a perspective diagram showing yet a further example of a prior art stacking structure for fiber cement building materials, which uses the packaged body shown in Fig. 15; 11 Fig. 17 is a perspective diagram showing yet a further example of a packaged body which constitutes a prior art stacking structure for fiber cement building materials; Fig. 18 is a perspective diagram showing yet a further example of a prior art stacking structure for fiber cement building materials, which uses the packaged body shown in Fig. 17; Fig. 19 is a perspective diagram showing one example of a pallet on which fiber cement building materials are stacked. DESCRIPTION OF THE PREFERRED EMBODIMENTS Below, preferred embodiments of the present invention are described in concrete terms with reference to Fig. 1 to Fig. 9. [First Embodiment] Fig. 1 is a perspective diagram showing one embodiment of a packaged body which constitutes a stacking structure for fiber cement building materials relating to the present invention; and Fig. 2 is a perspective diagram showing one embodiment of a stacking structure for fiber cement building materials relating to the present invention, which employs the packaged body shown in Fig. 1. As shown in Fig. 1, the packaged bodies All, A12 are packaged bodies in which two fiber cement siding boards la are bound together by polypropylene bands 3, and the number of propylene bands 3 is four, for example. The fiber cement siding boards la have, on the surface thereof, an uneven pattern having a maximum depth of 4.5 mm and a maximum angle of inclination of 60 degrees, and moreover 12 a coating film is formed by acrylic resin on the uneven pattern. Furthermore, the two fiber cement siding boards la are disposed with their respective front surfaces facing each other and their rear surfaces facing toward the outside. Moreover, a polyethylene inserting sheet 2 is sandwiched between the two fiber cement siding boards la. Furthermore, when the packaged bodies All and A12 are loaded together on a pallet B, the polypropylene bands 3 are not situated above the stringers 10 of the pallet or directly above the insertion openings 12 into which the forks C of a fork lift truck are introduced, and the locations of the polypropylene bands 3 are mutually different on the packaged bodies All and the packaged bodies A12, in such a manner that respective polypropylene bands 3 are not superposed on each other when a packaged body A12 is stacked on a packaged body All. In the stacking structure shown in Fig. 2, a polypropylene spacer Dl is disposed on top of the pallet B, and furthermore a plurality of packaged bodies All and A12 are stacked in two columns on this spacer. The polypropylene spacer Dl is a board-shaped member having openings which pass through the interior thereof; the surface thereof is of a size on which packaged bodies can be stacked in two columns, and the average compressive strength is 2461N. The polypropylene spacer Dl is disposed with the openings parallel to the deck boards of the pallet B. Moreover, the packaged bodies All and the packaged bodies A12 are stacked alternately in the vertical direction, and a stacking structure is achieved in which the binding positions of the polypropylene bands 3 of the 13 packaged bodies All and packaged bodies A12 do not coincide with the positions of the polypropylene bands 3 which bind the packaged bodies situated immediately above or immediately below, and are not situated above the stringers 10 of the pallet B or directly above the insertion openings 12 into which the hooks C of the fork lift trucks are inserted. Consequently, according to the stacking structure shown in Fig. 2, since a polyethylene inserting sheet 2 is disposed on the surface of the fiber cement siding board la and furthermore is stacked on the pallet B via a propylene spacer Dl having a hollow structure, then it is possible to prevent the concentration of weight in a portion of the fiber cement siding board la, and the occurrence of undesirable glossiness or very micro cracks in the surface of the fiber cement siding board la is suppressed. Moreover, since the positions of the polypropylene bands 3 which bind the fiber cement siding boards la do not coincide with the positions of the polypropylene bands 3 immediately above and immediately below, and are not situated above the stringers 10 of the pallet B or directly above the insertion openings 12 into which the forks C of a fork lift truck are introduced, then it is possible to prevent the load being concentrated at the binding positions of the polypropylene bands 3, and the occurrence of undesirable glossiness or micro cracks in the surface of the fiber cement siding boards la is further suppressed. Fig. 3 is a perspective diagram showing a further embodiment of a packaged body which constitutes a stacking structure for fiber 14 cement building materials according to the present invention, an Fig. 4 is a perspective diagram showing a further embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged bodies shown in Fig. 3. As shown in Fig. 3, the packaged bodies A21 and A22 are packaged bodies in which two fiber cement siding boards la which are stacked together are bound together by stretch film 4, and the number of stretch films 4 is four, for example. The fiber cement siding boards la are the same as those shown in Fig. 1. Furthermore, the two fiber cement siding boards la are arranged with their respective front surfaces facing each other and their rear surfaces facing to the outer side. Moreover, a polyethylene inserting sheet 2 is sandwiched between the two fiber cement siding boards la. Furthermore, the stretch films 4 are located in different positions in the packaged bodies A21 and the packaged bodies A22, and respective stretch films 4 are not superposed on each other, even when a packaged body A22 is stacked on a packaged body A21. In the stacking structure shown in Fig. 4, a polypropylene spacer Dl is disposed on the pallet B, and furthermore, a plurality of packaged bodies A21 and A22 are stacked in two columns on this spacer. The polypropylene spacer D1 is the same as that shown in Fig. 2, openings being provided therein in parallel to the deck boards of the pallet B. Furthermore, the packaged bodies A21 and the packaged bodies A22 are stacked alternately in the vertical direction, and a stacking structure is adopted in which the binding 15 positions of the stretch films 4 in each of the packaged bodies A21 and the packaged bodies A22 do not coincide with the positions of the stretch films 4 which bind the packaged bodies immediately above or immediately below. Therefore, according to the stacking structure shown in Fig. 4, since a polyethylene inserting sheet 2 is disposed on the front surfaces of the fiber cement siding boards la and the fiber cement siding boards la are stacked on a pallet B via a polypropylene spacer D1 which has a hollow structure, then it is possible to prevent the concentration of load in a portion of the fiber cement siding boards 1 and the occurrence of glossiness and micro cracks in the surface of the fiber cement siding boards la is suppressed. Moreover, a stacking structure is adopted in which the binding positions of the stretch films 4 which bind the fiber cement siding boards la do not coincide with the positions of the stretch films 4 immediately above and immediately below, and hence it is possible to prevent the concentration of load at the binding positions of the stretch films 4, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards la is further suppressed. Fig. 5 is a perspective diagram showing a further embodiment of a packaged body which constitutes a stacking structure for fiber cement building materials according to the present invention, and Fig. 6 is a perspective diagram showing a further embodiment of a stacking structure for fiber cement building materials according to the present invention, which uses the packaged bodies shown in 16 Fig. 5. The packaged bodies A31, A32 are similar to the packaged bodies shown in Fig. 3 in that two fiber cement siding boards la which have been stacked together are bound by stretch films 4 and are stacked in two columns on the pallet B, but the binding structure of the stretch films 4 is different to the stacking structure shown in Fig. 3. More specifically, as shown in Fig. 5, the packaged bodies A31 and A32 are packaged bodies in which two stacked fiber cement siding boards la are bound by winding a stretch film 4 in a spiral fashion. The positions of the stretch films 4 are different in the packaged body A31 and the packaged body A32, in such a manner that respective stretch films 4 are not mutually superposed, even when a packaged body A32 is stacked on a packaged body A31. In the stacking structure shown in Fig. 6, a urethane foam spacer D2 is disposed on the pallet B, and furthermore a plurality of packaged bodies A31 and A32 are stacked in two columns on this spacer. The urethane foam spacer D2 is a board-shaped member, and the surface thereof has a size which allows the packaged bodies to be stacked in two columns. Furthermore, the packaged bodies A31 and the packaged bodies A32 are stacked alternatively in the vertical direction, and a stacking structure is adopted in which the binding positions of the stretch films 4 of the packaged bodies A31 and the packaged bodies A32 do not coincide with the positions of the stretch films 4 which bind the packaged bodies immediately above and immediately below. 17 Consequently, according to the stacking structure shown in Fig. 6, since a polyethylene inserting sheet 2 is disposed on the surfaces of the fiber cement siding boards la and furthermore the fiber cement siding boards are stacked on a pallet B via a urethane foam spacer D2 having a hollow structure, then it is possible to prevent the concentration of load in a portion of the fiber cement siding boards la, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards la is suppressed. Moreover, a stacking structure is adopted in which the binding positions of the stretch films 4 which bind the fiber cement siding boards la do not coincide with the positions of the stretch films 4 immediately above and immediately below, and hence it is possible to prevent concentration of load at the binding positions of the stretch films 4, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards la is suppressed. Fig. 7 is a perspective diagram showing a further embodiment of a packaged body which constitutes a stacking structure for fiber cement building materials according to the present invention, and Fig. 8 is a perspective diagram showing a further embodiment of a stacking structure for fiber cement building materials according to the present invention, which employs the packaged body shown in Fig. 7. As shown in Fig. 7, the packaged body A41 is a packaged body in which the two ends of two fiber cement siding boards la which 18 have been stacked together are bound by stretch films 4a having a surface with adhesive properties, and the other locations are bound by stretch films 4b having a surface without adhesive properties. The number of stretch films binding the packaged body A41 is four, for example. The fiber cement siding boards la are the same as those depicted in Fig. 1, and two fiber cement siding boards la are placed together with their respective front surfaces facing each other and their rear surfaces facing to the outer side. Furthermore, a polyethylene inserting sheet 2 is interposed between the two fiber cement siding boards la. Moreover, when packaged bodies A41 are stacked on the pallet B, the stretch films 4a and 4b are disposed in positions which are not above the stringers 10 of the pallet or directly above the insertion openings 12 into which the forks C of a fork lift truck are introduced. The stretch films 4a and the stretch films 4b are disposed in the same positions in each of the packaged bodies A41, and hence the respective stretch films 4a and 4b are superposed on each other when one packaged body A41 is stacked on another packaged body A41. In the stacking structure shown in Fig. 8, two polypropylene spacers D3 are disposed on the pallet B, and a plurality of packaged bodies A41 are stacked thereon in two columns. The polypropylene spacers D3 are board-shaped members having openings passing through the interior thereof, and the average compressive strength thereof is 3106 N. Two polypropylene spacers D3 are disposed in parallel with the deck boards of the pallet B. Furthermore, a stacking structure is adopted in which the stretch films 4a and 4b which 19 bind the packaged bodies A41 are not positioned above the stringers 10 of the pallet B or directly above the insertion openings 12 into which forks C of a fork lift truck are introduced. Consequently, according to the stacking structure shown in Fig. 8, since a polyethylene inserting sheet 2 is disposed on the surfaces of the fiber cement siding boards la and furthermore the fiber cement siding boards are stacked on a pallet B via two polypropylene spacers D3 having a hollow structure, then it is possible to prevent the concentration of load in a portion of the fiber cement siding boards la, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards la is suppressed. Moreover, a stacking structure is adopted in which the binding positions of the stretch films 4a, 4b which bind the fiber cement siding boards la are not situated above the stringers 10 of the pallet B or directly above the insertion openings 12 into which the forks C of a fork lift truck are introduced, and hence it is possible to prevent concentration of load at the binding positions of the stretch films 4, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards la can be suppressed yet further. Moreover, since adhesive stretch films 4a are disposed, then the packaged bodies A41 are not liable to slip and toppling of the load is not liable to occur. Fig. 9 is a perspective diagram showing yet a further embodiment of a stacking structure for fiber cement building materials according to the present invention. 20 In the stacking structure shown in Fig. 9, a polypropylene spacer D1 is disposed on the pallet B and furthermore, a plurality of fiber cement siding boards lb are stacked in two columns thereon. The polypropylene spacer D1 is the same as that shown in Fig. 1, and has openings provided in parallel with the deck boards of the pallet B. The fiber cement siding boards lb have a coating film of acrylic resin formed on the surface thereof, similarly to the fiber cement siding boards la, but the surface thereof is smooth and does not have an uneven pattern. The fiber cement siding boards lb in the uppermost level are stacked with the front surfaces thereof facing downwards, but all of the other fiber cement siding boards lb are stacked with their front surfaces facing upwards, and a polyethylene inserting sheet 2 is sandwiched between the fiber cement siding boards 1b. Moreover, the pallet B, the polypropylene spacer Dl and the fiber cement siding boards lb are bound together by polypropylene bands 3; the number of polypropylene bands 3 is three, for example, and the binding positions of the polypropylene bands 3 are not situated above the stringers 10 of the pallet B or directly above the insertion openings 12 into which the forks C of the fork lift truck are introduced. Consequently, according to the stacking structure shown in Fig. 9, since a polyethylene inserting sheet 2 is disposed on the surfaces of the fiber cement siding boards lb and furthermore the fiber cement siding boards are stacked on a pallet B via a urethane foam spacer D1 having a hollow structure, then it is possible to prevent the concentration of load in a portion of the fiber cement 21 siding boards lb, and the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards lb is suppressed. Moreover, since a stacking structure is adopted in which the binding positions of the polypropylene bands 3 which bind the pallet B, the polypropylene spacer D1 and the fiber cement siding boards lb are not situated above the stringers 10 of the pallet B or directly above the insertion openings 12 into which the forks C of the fork lift truck are inserted, then it is possible to prevent the concentration of load at the binding positions of the polypropylene bands 3 and hence the occurrence of undesirable glossiness and micro cracks in the surface of the fiber cement siding boards lb can be further suppressed. Embodiments of the present invention were described above, but the present invention is not limited to these and various modifications may be adopted within the scope of the claims of the present invention. As described above, according to the present invention, it is possible to provide a stacking structure whereby the occurrence of micro cracks, damage, glossiness and the like in the surface of fiber cement building material is prevented, even in the case of fiber cement building material having a coating film and/or an uneven pattern on the surface thereof. 22