Instead of a necked-down specimen, a rectangular sheet has been used in elongation testing of paper. In the load-elongation test, an anomalous stress distribution can be expected near both edges gripped by the clamps. The distribution has been studied by a finite-element method under the assumption that paper has a uniform thickness. The results indicate that the non-uniform distribution of stress and strain does not appreciably affect the value of the elastic modulus of the specimen. -- AATA