A decorative sheet that has good scratch resistance and provides a soft and supple feel is provided. In the decorative sheet (1), a surface of the surface protective layer (5) is provided with asperities including
ridge portions. In a power spectrum image obtained by applying a two-dimensional
fast Fourier transform to their
surface shape image, when the average luminance in the
spatial frequency range of 95 to 105 cycles / mm is defined as P_100, the average luminance in the
spatial frequency range of 195 to 205 cycles / mm is defined as P_200, the average luminance in the
spatial frequency range of 695 to 705 cycles / mm is defined as P_700, and the ratio of the difference between P_100 and P_700 to the difference between P_200 and P_700 is defined as Rt_P, the average of Rt_P is within the range of 1.57 to 1.82. The surface protective layer contains 100 parts by
mass of a cured resin and 3 to 11 parts by
mass of particles with an average particle size of 3 µm or more, and has a thickness of 2 to 18 µm and a gloss less than 10.