(57) There is provided a decorative sheet having excellent design properties, i.e., low
gloss, and having fingerprint resistance, high durability (particularly scratch resistance
or contamination resistance), and processability. A decorative sheet (1) according
to this embodiment includes: a base material layer (2); and a surface protective layer
(5) provided on one surface of the base material layer (2), in which the surface protective
layer (5) has ridge-like parts provided to project in a ridge-like shape and form
an irregular shape on the surface, RSm/Ra of the irregular shape of the surface protective
layer (5) is within the range of 10 or more and 300 or less, the surface protective
layer (5) contains an ionizing radiation curable resin as a main material, the ionizing
radiation curable resin contains, as a main component, a tetrafunctional acrylic resin
containing a repeating structure, the repeating structure is any one of the structures
of ethylene oxide, propylene oxide, and ε-caprolactone, and the number of repetitions
of the repeating structure is 12 or more.
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