Carbon fiber-reinforced plastic (CFRP), a carbon fiber composite material, has high specific strength and stiffness, and has attracted attention as a structural material for transport machines from the viewpoint of improving fuel efficiency through weight reduction. However, the exiting CFRP processing methods have several disadvantages such as high cost, tool wear due to formation of hard chips during cutting, and occurrence of delamination that degrades machining accuracy. These limitations impede the practical application of CFRP. The purpose of this study is to propose a low cost and high precision drilling method “simultaneous cutting” by stacking the different materials with CFRP. Until now, high precision hole drilling has been studied by stacking titanium on CFRP. Because CFRP and titanium parts are joined by bolts in aircraft and so on. However, in this study, an inexpensive and easy to obtain acrylic resin plate was selected as a stacking material to focus on CFRP hole drilling. On the other hand, acrylic resin plate was used for CFRP hole drilling as a waste material. As a result, it was found that the thrust force was reduced by drilling the hole with stacking CFRP between two acrylic resin plates. Furthermore, the occurrence of delamination was suppressed at both the entry and exit sides of the hole.