Decorative sheets and decorative panels

Abstract

To provide decorative sheets and decorative panels that have excellent scratch resistance and a tactile feel similar to that of veneer decorative panels. [Solution] The decorative sheet 30 comprises a printing substrate layer 11, a pattern layer 13 provided on the upper side UP of the printing substrate layer 11, a first surface protective layer 14 provided on the upper side UP of the pattern layer 13 and containing spherical fillers 14a with an average particle size of 3.0 μm or more and 7.0 μm or less, and a plurality of second surface protective layers 15 provided partially on the upper side UP of the first surface protective layer 14 and containing spherical fillers 15a with an average particle size of 3.0 μm or more and 7.0 μm or less, wherein at least a portion of the plurality of second surface protective layers 15 contains spherical organic fillers 15b with an average particle size of 30 μm or more and 40 μm or less, and the first surface protective layer 14 and the second surface protective layers 15 contain a mixture of a thermosetting resin and an ultraviolet curing resin, an ultraviolet curing resin, or an ionizing radiation curing resin.

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