Decorative sheet

Abstract

Provided is a technique that enables high degree of freedom in designing the tactile feel or appearance of a decorative sheet. This decorative sheet (1) comprises a base layer (2) and a surface protective layer. The surface protective layer includes: a first gloss adjustment layer (5) which is disposed on the base layer (2) and contains a cured product of a first ionizing radiation-curable resin as a resin cured product; and a second gloss adjustment layer (6) which partially covers the upper surface of the first gloss adjustment layer and contains a cured product of a second ionizing radiation-curable resin as a resin cured product. The first gloss adjustment layer (5) has a first protrusion and recess structure in at least a region not covered by the second gloss adjustment layer (6) on the upper surface thereof, and the second gloss adjustment layer (6) has a second protrusion and recess structure on the surface thereof.

Description

decorative sheet 【0001】 This disclosure relates to decorative sheets. 【0002】 Decorative materials used for the exterior and interior finishes of buildings, fixtures, and furniture generally take the form of decorative panels, where a decorative sheet is attached to the surface of a substrate using an adhesive. These decorative sheets are typically adorned with desired patterns such as wood grain or stone patterns. Furthermore, decorative sheets that not only reproduce wood grain or stone patterns in a two-dimensional manner, but also create a three-dimensional, textured surface similar to that of natural wood or stone, are widely used, particularly in applications where a sense of luxury is desired. 【0003】 Various methods have been devised and used to express a three-dimensional, textured appearance on the surface of decorative sheets, in addition to flat patterns, depending on the purpose. For example, one method involves creating a visually textured, three-dimensional appearance by varying the gloss level of the surface between areas that should be represented as recessed or convex parts and other areas, rather than actually forming bumps or indentations on the surface of the decorative material. This method utilizes an optical illusion to create the illusion of three-dimensionality. With this method, even if there are no actual bumps or indentations that the observer perceives, the observer can perceive areas with relatively high gloss as convex parts and areas with relatively low gloss as recessed parts. 【0004】 In manufacturing such a decorative sheet, for example, first, a printed layer containing a pattern corresponding to the areas to be recessed is formed on one side of the substrate. Next, a first gloss-adjusting layer, which is transparent or translucent with low gloss, is formed on the entire surface of the substrate on which the printed layer is formed. Then, a second gloss-adjusting layer, which is transparent or translucent with high gloss, is formed on the entire surface of the first gloss-adjusting layer, excluding the areas corresponding to the pattern. By reversing the relationship between the high and low gloss levels of the first and second gloss-adjusting layers, a decorative sheet with a reversed relationship between recesses and indentations can be obtained. 【0005】This method allows for the creation of a textured, three-dimensional effect on any substrate without the need for special chemicals, simply by preparing two types of paint with different gloss levels. Moreover, the formation of gloss-adjusting layers with different gloss levels can be done using conventional printing methods such as gravure printing, immediately following the formation of the pattern (pattern ink layer). Therefore, no special equipment is required, production efficiency is high, and alignment between the second synthetic paint layer and the pattern is easy. Furthermore, since the second gloss-adjusting layer can be much thinner than the height difference of the texture that should be perceived by the observer, the amount of resin used can be reduced, and it is also advantageous in terms of flexibility, making it easy to create decorative sheets with excellent bending properties. In addition, since there are no large height differences in the surface of the decorative sheet, there is the advantage that contaminants do not remain in the depressions. 【0006】 International Publication No. 2022 / 182259, Japanese Patent Publication No. 2014-188842 【0007】 This disclosure aims to provide a technology that enables a high degree of freedom in designing the tactile feel or appearance of decorative sheets. 【0008】 According to one aspect of the present invention, a decorative sheet is provided comprising a base layer and a surface protection layer, wherein the surface protection layer is provided on the base layer and includes a first gloss adjustment layer containing a cured product of a first ionizing radiation-curable resin as a resin curing product, and a second gloss adjustment layer partially covering the upper surface of the first gloss adjustment layer and containing a cured product of a second ionizing radiation-curable resin as a resin curing product, wherein the upper surface of the first gloss adjustment layer has a first uneven structure in at least the area not covered by the second gloss adjustment layer, and the surface of the second gloss adjustment layer has a second uneven structure. 【0009】 According to another aspect of the present invention, the first uneven structure and the second uneven structure each provide a decorative sheet relating to the above aspect, each including a plurality of ridge-like portions that protrude in a ridge-like manner. 【0010】 According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the first uneven structure and the second uneven structure have different surface properties. 【0011】According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the portion corresponding to the first uneven structure and the portion corresponding to the second uneven structure have different specular gloss GS (60°). 【0012】 According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the surface of the surface protective layer has a root mean square slope Sdq within the range of 1.0 to 2.5. 【0013】 According to yet another aspect of the present invention, a decorative sheet is provided further comprising a patterned ink layer interposed between the base layer and the surface protective layer, wherein, when viewed from the thickness direction, the shape of each of the printed patterns included in the patterned ink layer and the shape of each of the openings in the printed patterns are different from the shape of the protrusions or recesses included in the second uneven structure, according to any of the above aspects. 【0014】 According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the first ionizing radiation-curable resin is a first mixture of acrylate and methacrylate. 【0015】 According to yet another aspect of the present invention, a decorative sheet is provided in which, in the first ionizing radiation-curable resin, the ratio of the number of moles of methacryloyl groups to the total number of moles of acryloyl groups is within the range of 3% to 50%. 【0016】 According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the methacrylate is monofunctional, difunctional, or trifunctional methacrylate. 【0017】 According to yet another aspect of the present invention, the second ionizing radiation-curable resin is acrylate or a second mixture of acrylate and methacrylate, and the second mixture has a smaller ratio of moles of methacryloyl groups to the total number of moles of acryloyl groups and methacryloyl groups compared to the first mixture, thereby providing a decorative sheet according to any of the above aspects. 【0018】A decorative sheet according to any of the above aspects is provided, wherein the first ionizing radiation-curable resin contains a bifunctional or more acrylate having a repeating structure as the acrylate, and the second ionizing radiation-curable resin contains a bifunctional or more acrylate having a repeating structure. 【0019】 According to yet another aspect of the present invention, a decorative sheet is provided wherein the number of repetitions of the repeating structure in the acrylate contained in the first ionizing radiation-curable resin and the second ionizing radiation-curable resin is three or more. 【0020】 According to yet another aspect of the present invention, a decorative sheet is provided relating to any of the above aspects, wherein the thickness of each of the first gloss-adjusting layer and the second gloss-adjusting layer is within the range of 2 μm to 20 μm. 【0021】 According to yet another aspect of the present invention, a decorative sheet is provided which each of the first gloss-adjusting layer and the second gloss-adjusting layer further contains particles having an average particle size of 20 μm or less, as described above. 【0022】 According to yet another aspect of the present invention, a decorative sheet is provided which, when the mass of the first ionizing radiation-curable resin is 100 parts by mass, the mass of the particles contained in the first gloss-adjusting layer is in the range of 0.5 parts by mass or more and 20 parts by mass or less, and when the mass of the second ionizing radiation-curable resin is 100 parts by mass, the mass of the particles contained in the second gloss-adjusting layer is in the range of 0.5 parts by mass or more and 20 parts by mass or less. 【0023】 According to yet another aspect of the present invention, a decorative sheet is provided wherein the portion corresponding to the second uneven structure has a lower specular gloss GS (60°) compared to the portion corresponding to the first uneven structure, the portion corresponding to the first uneven structure has a specular gloss GS (60°) of 0.5 or more, and the portion corresponding to the second uneven structure has a specular gloss GS (60°) of 25 or less. 【0024】Alternatively, according to yet another aspect of the present invention, a decorative sheet is provided wherein the portion corresponding to the second uneven structure has a higher specular gloss GS (60°) compared to the portion corresponding to the first uneven structure, the portion corresponding to the first uneven structure has a specular gloss GS (60°) of 25 or less, and the portion corresponding to the second uneven structure has a specular gloss GS (60°) of 0.5 or more. 【0025】 According to yet another aspect of the present invention, a decorative sheet is provided which has an absolute value of 1 or more between the specular gloss GS(60°) of the portion corresponding to the first uneven structure and the specular gloss GS(60°) of the portion corresponding to the second uneven structure. 【0026】 A decorative sheet according to any of the above aspects is provided, further comprising a primer layer interposed between the base layer and the surface protective layer, wherein the primer layer comprises a cured product of a thermosetting resin, the thermosetting resin being an aqueous dispersion containing a polyurethane resin, and the polyurethane resin contained in the thermosetting resin comprising a reaction product of polyisocyanate and a polyol containing at least one of polyester polyol and polycarbonate polyol. 【0027】 A decorative sheet is provided according to yet another aspect of the present invention, wherein the primer layer further comprises a cured product of a third ionizing radiation-curable resin, and the third ionizing radiation-curable resin is an aqueous dispersion or emulsion containing at least one of a urethane acrylate and a polyurethane resin. 【0028】 According to yet another aspect of the present invention, a decorative sheet is provided wherein, in the primer layer, the proportion of the cured product of the third ionizing radiation-curable resin to the total of the cured product of the third ionizing radiation-curable resin and the cured product of the thermosetting resin is within the range of 5% by mass or more and 95% by mass or less. 【0029】According to still another aspect of the present invention, there is provided a decorative sheet according to any one of the above aspects, wherein the total proportion of the cured products of monomers or oligomers having three or more functional groups in the cured product of the resin cured product included in the first gloss adjustment layer is 40% by mass or more. 【0030】 According to still another aspect of the present invention, there is provided a decorative material including a decorative sheet according to any one of the above aspects and a base material to which the decorative sheet is attached. 【0031】 According to still another aspect of the present invention, there is provided a method for manufacturing a decorative sheet including: forming a first coating film containing a first radiation-curable resin as a resin on a base film; semi-curing the first coating film; forming a second coating film containing a second radiation-curable resin as a resin on the semi-cured first coating film so as to partially cover the upper surface of the first coating film; and completely curing the first coating film and the second coating film. The semi-curing of the first coating film includes a first irradiation step of irradiating the first coating film with light having a wavelength of 200 nm or less, and then a second irradiation step of irradiating the first coating film with ionizing radiation or ultraviolet light. The complete curing of the first coating film and the second coating film includes a third irradiation step of irradiating the second coating film with light having a wavelength of 200 nm or less, and then a fourth irradiation step of irradiating the first coating film and the second coating film with ionizing radiation or ultraviolet light having a longer wavelength than the light irradiated in the third irradiation step. 【0032】 According to still another aspect of the present invention, there is provided a method for manufacturing a decorative sheet according to the above aspect, wherein the first radiation-curable resin is a first mixture of acrylate and methacrylate. 【0033】 According to the present disclosure, there is provided a technique that enables highly flexible design of the tactile sensation or appearance of a decorative sheet. 【0034】FIG. 1 is a cross-sectional view of a cosmetic material including a cosmetic sheet according to an embodiment of the present invention. FIG. 2 is a cross-sectional view of the first gloss adjustment layer included in the cosmetic sheet of FIG. 1. FIG. 3 is a microscopic image of the first gloss adjustment layer included in a cosmetic sheet according to an example of the present invention. FIG. 4 is a cross-sectional view showing an enlarged part of the first gloss adjustment layer shown in FIG. 2. FIG. 5 is a cross-sectional view of the second gloss adjustment layer included in the cosmetic sheet of FIG. 1. FIG. 6 is a cross-sectional view showing an enlarged part of the second gloss adjustment layer shown in FIG. 5. FIG. 7 is a cross-sectional view of a cosmetic material including a cosmetic sheet according to a modified example. 【0035】 Hereinafter, embodiments of the present invention will be described with reference to the drawings. The embodiments described below are more specific forms of any of the above aspects. The matters described below can be incorporated into each of the above aspects alone or in combination. 【0036】 Further, the embodiments shown below illustrate configurations for embodying the technical idea of the present invention, and the technical idea of the present invention is not limited by the materials, shapes, structures, etc. of the following constituent members. Various changes can be made to the technical idea of the present invention within the technical scope defined by the claims described in the claims. 【0037】 In addition, elements having the same or similar functions are given the same reference numerals in the drawings referred to below, and duplicate explanations are omitted. Also, the drawings are schematic, and the relationship between dimensions in one direction and dimensions in another direction, and the relationship between the dimensions of one member and the dimensions of other members, etc. may be different from the actual ones. 【0038】 <1> Cosmetic Material and Cosmetic Sheet FIG. 1 is a cross-sectional view of a cosmetic material including a cosmetic sheet according to an embodiment of the present invention. FIG. 2 is a cross-sectional view of the first gloss adjustment layer included in the cosmetic sheet of FIG. 1. FIG. 3 is a microscopic photograph of the first gloss adjustment layer included in a cosmetic sheet according to an example of the present invention. FIG. 4 is a cross-sectional view showing an enlarged part of the first gloss adjustment layer shown in FIG. 2. FIG. 5 is a cross-sectional view of the second gloss adjustment layer included in the cosmetic sheet of FIG. 1. FIG. 6 is a cross-sectional view showing an enlarged part of the second gloss adjustment layer shown in FIG. 5. 【0039】Note that the cross-sections shown in Figures 2 and 4 are cross-sections along the thickness direction of the first gloss adjustment layer, and the cross-sections shown in Figures 5 and 6 are cross-sections along the thickness direction of the second gloss adjustment layer. Furthermore, the microscope image in Figure 3 is a plan view of the first gloss adjustment layer obtained with a laser microscope (Olympus OLS-4000). The second gloss adjustment layer also showed curved ridges similar to those shown in Figure 3 when observed with a laser microscope, and exhibited the same surface properties as the first gloss adjustment layer, so the plan view of the second gloss adjustment layer is omitted. 【0040】 The decorative material 11 shown in Figure 1 includes a base material B and a decorative sheet 1 attached thereto. Here, the decorative material 11 is a decorative board. The decorative board may be flat, bent, or folded. The decorative material 11 may have a shape other than a board. 【0041】 In this case, base material B is a board. The board material is, for example, a wood-based board, an inorganic board, a metal plate, or a composite board made of multiple materials. Base material B may have a shape other than a board. 【0042】 The decorative sheet 1 includes a base layer 2, a solid ink layer 3, a patterned ink layer 4, a first gloss adjustment layer 5, and a second gloss adjustment layer 6. The solid ink layer 3, the patterned ink layer 4, the first gloss adjustment layer 5, and the second gloss adjustment layer 6 are provided in this order from the base layer 2 side, on the side of the base layer 2 opposite to the side facing the substrate B. One or more other layers, such as a transparent resin layer, may be provided between the patterned ink layer 4 and the first gloss adjustment layer 5. A primer layer may be provided on one or more of the base layer 2, the solid ink layer 3, and the patterned ink layer 4. In addition, one or both of the solid ink layer 3 and the patterned ink layer 4 may be omitted. 【0043】 The elements included in decorative sheet 1 will be explained in order below. 【0044】<1.1> The raw material layer 2 or its materials may include paper such as tissue paper, resin-mixed paper, titanium paper, resin-impregnated paper, flame-retardant paper, and inorganic paper; woven or nonwoven fabrics made of natural or synthetic fibers; synthetic resin base materials containing synthetic resins such as homo- or random polypropylene resin and polyethylene resin, copolymer polyester resin, amorphous crystalline polyester resin, polyethylene naphthalate resin, polybutylene resin, acrylic resin, polyamide resin, polycarbonate resin, polyvinyl chloride resin, polyvinylidene chloride resin, and fluororesin; wood-based base materials such as wood veneer, plywood, laminated wood, particleboard, and medium-density fiberboard; inorganic base materials such as gypsum board, cement board, calcium silicate board, and ceramic board; metal base materials made of metals such as iron, copper, aluminum, and stainless steel; or composite materials or laminates thereof. The raw material layer 2 may have various forms such as film, sheet, plate, and irregularly shaped molded bodies. 【0045】 <1.2> Solid Ink Layer The solid ink layer 3 is a continuous film formed by covering the entire surface of one side of the base material layer 2 with ink. The solid ink layer 3 can serve as an opacity layer that conceals the substrate B or the base material layer 2. The solid ink layer 3 can also serve as a planarization layer. The solid ink layer 3 may have a single-layer structure or a multi-layer structure. 【0046】 The solid ink layer 3 can be formed, for example, using a printing ink (or coating agent) which is obtained by dissolving or dispersing a matrix and colorants such as dyes and pigments in a solvent. 【0047】 As the matrix, for example, various synthetic resins such as oily nitrate resin, two-component urethane resin, acrylic resin, styrene resin, polyester resin, urethane resin, polyvinyl resin, alkyd resin, epoxy resin, melamine resin, fluororesin, silicone resin, and Omi rubber resin, or mixtures or copolymers thereof, can be used. 【0048】As colorants, inorganic pigments such as carbon black, titanium white, zinc oxide, iron oxide, lead yellow, Prussian blue, and cadmium red can be used; organic pigments such as azo pigments, lake pigments, anthraquinone pigments, phthalocyanine pigments, isoindolinone pigments, and dioxazine pigments can be used; or mixtures thereof can be used. 【0049】 As solvents, for example, toluene, xylene, ethyl acetate, butyl acetate, methyl alcohol, ethyl alcohol, isopropyl alcohol, acetone, methyl ethyl ketone, methyl isobutyl ketone, cyclohexanone, water, or mixtures thereof can be used. 【0050】 Functional additives such as extender pigments, plasticizers, dispersants, surfactants, tackifiers, adhesion aids, drying agents, curing agents, curing accelerators, and curing retarders may be added to the above inks to impart various functions. 【0051】 <1.3> Patterned Ink Layer The patterned ink layer 4 is provided to add a pattern to the decorative sheet 1. The pattern may be, for example, a wood grain pattern, a stone pattern, a sand pattern, a tile pattern, a brick pattern, a cloth pattern, a leather texture pattern, or a geometric figure. In the example in Figure 1, the patterned ink layer 4 is a printed pattern that partially covers the upper surface of the solid ink layer 3. This printed pattern is provided directly beneath the second gloss adjustment layer 6. In other words, the second gloss adjustment layer 6 is provided so as to overlap with the patterned ink layer 4. That is, the shape and position of the orthogonal projection of the printed pattern contained in the patterned ink layer 4 and the pattern of the second gloss adjustment layer 6 coincide on a plane perpendicular to the thickness direction. Hereinafter, the state in which the shape and position of the orthogonal projection on a plane perpendicular to the thickness direction coincide may be abbreviated as "shape and position coincide". 【0052】The patterned ink layer 4 can be formed, for example, using the ink described above for the solid ink layer 3. The patterned ink layer 4 is formed using the number of plates necessary to express the desired design. That is, the patterned ink layer 4 may be a layer consisting of one print pattern made of a single ink, or it may be a layer consisting of multiple print patterns made of different inks. In the latter case, one print pattern may match the shape and position of the pattern of the second gloss adjustment layer 6, or a combination of two or more print patterns may match the shape and position of the pattern of the second gloss adjustment layer 6. For example, one print pattern or a combination of two or more print patterns may match the shape and position of the pattern of the second gloss adjustment layer 6, and the remaining print patterns may be located in the area corresponding to the opening of the second gloss adjustment layer 6. 【0053】 If the patterned ink layer 4 contains only one print pattern, this print pattern will have a different color from the solid ink layer 3. If the patterned ink layer 4 contains multiple print patterns, and the combination of these print patterns matches the pattern of the second gloss adjustment layer 6 in shape and position, then one or more of these print patterns, for example, all of these print patterns, will have a different color from the solid ink layer 3. If the patterned ink layer 4 contains multiple print patterns, and one print pattern or a combination of two or more print patterns matches the pattern of the second gloss adjustment layer 6 in shape and position, and the remaining print patterns are located in the area corresponding to the opening of the second gloss adjustment layer 6, then one or more of the former print patterns will have a different color from the solid ink layer 3 and one or more of the latter print patterns. For example, all of the former print patterns will have a different color from the solid ink layer 3 and all of the latter print patterns. 【0054】 In either case, when observed from the thickness direction of the decorative sheet 1, the shape of each printed pattern contained in the pattern ink layer 4 is different from the shape of the convex or concave portion contained in the second uneven structure on the upper surface of the second gloss adjustment layer 6. Furthermore, when observed from the thickness direction as described above, the shape of each opening in the printed pattern contained in the pattern ink layer 4 is also different from the shape of the convex or concave portion contained in the second uneven structure on the upper surface of the second gloss adjustment layer 6. 【0055】Here, as an example, the patterned ink layer 4 is a layer consisting of a single print pattern made of a single ink, and its color is different from that of the solid ink layer 3. 【0056】 <1.4> Transparent resin layer As described above, the decorative sheet 1 may further include a transparent resin layer between the pattern ink layer 4 and the first gloss adjustment layer 5. The transparent resin layer may contribute to improving the abrasion resistance of the decorative sheet 1. 【0057】 For the transparent resin layer, it is preferable to use a resin composition mainly composed of an olefin-based resin. Examples of olefin-based resins that can be used include polypropylene, polyethylene, or polybutene. The olefin resin may be obtained by homopolymerizing or copolymerizing two or more α-olefins such as propylene, 1-butene, 1-pentene, 1-hexene, 1-heptene, 1-octene, 1-nonene, 1-decene, 1-undecene, 1-dodecene, tridecene, 1-tetradecene, 1-pentadecene, 1-hexadecene, 1-heptadecene, 1-octadecene, 1-nonadecene, 1-eicosene, 3-methyl-1-butene, 3-methyl-1-pentene, 3-ethyl-1-pentene, 4-methyl-1-pentene, 4-methyl-1-hexene, 4,4-dimethyl-1-pentene, 4-ethyl-1-hexene, 3-ethyl-1-hexene, 9-methyl-1-decene, 11-methyl-1-dodecene, and 12-ethyl-1-tetradecene. Olefin resins may be copolymers of ethylene or α-olefins with other monomers, such as ethylene-vinyl acetate copolymer, ethylene-vinyl alcohol copolymer, ethylene-methyl methacrylate copolymer, ethylene-ethyl methacrylate copolymer, ethylene-butyl methacrylate copolymer, ethylene-methyl acrylate copolymer, ethylene-ethyl acrylate copolymer, and ethylene-butyl acrylate copolymer. In particular, when further improvement of surface strength is desired, it is preferable to use highly crystalline polypropylene. 【0058】The transparent resin layer may contain additives such as heat stabilizers, ultraviolet absorbers, light stabilizers, blocking inhibitors, catalyst scavengers, and colorants. These additives can be appropriately selected from known ones. The transparent resin layer can be formed by various lamination methods, such as a hot-pressure method, an extrusion lamination method, or a dry lamination method. 【0059】 <1.5> Primer layer As described above, a primer layer can be provided on one or more of the base material layer 2, the solid ink layer 3, and the patterned ink layer 4. 【0060】 When an olefin-based resin is used as the material for the base layer 2, the surface of the base layer 2 is often inert. Therefore, in this case, it is preferable to provide a primer layer between the base layer 2 and the substrate B. When the base layer 2 is made of an olefin-based material, this primer layer may be omitted, and in order to improve the adhesion between the base layer 2 and the substrate B, the base layer 2 may be subjected to surface modification treatments such as corona treatment, plasma treatment, ozone treatment, electron beam treatment, ultraviolet treatment, or dichromate treatment. 【0061】 In this case, the material for the primer layer can be, for example, nitrated cotton, cellulose, vinyl chloride-vinyl acetate copolymer, polyvinyl butyral, polyurethane, acrylic, polyesters, or modified versions thereof, either individually or in combination. It can be water-based, solvent-based, or emulsion type, and can be either a one-component type or a two-component type using a curing agent. The primer layer may also be formed by curing a layer formed with a curable ink by irradiation with ultraviolet light or electron beams. The most common method among these is to use a urethane-based ink and cure it with isocyanate. The ink used to form the primer layer may further contain, in addition to a binder, colorants such as pigments and dyes contained in ordinary inks, extender pigments, solvents, and various additives. Examples of highly versatile pigments include condensed azo, insoluble azo, quinacridone, isoindoline, anthraquinone, imidazolon, cobalt, phthalocyanine, carbon, titanium dioxide, iron oxide, mica, and other pearl pigments. 【0062】 In this case, since the primer layer is applied to the back surface of the decorative sheet 1, considering that the decorative sheet 1 is web-shaped and rolled up, an inorganic filler may be added to the primer layer to avoid blocking and to improve adhesion with the adhesive. Examples of inorganic fillers include silica, alumina, magnesia, titanium oxide, and barium sulfate. 【0063】 Alternatively, the decorative sheet 1 may further include a primer layer between the patterned ink layer 4 and the first gloss adjustment layer 5. In this case, the primer layer is formed on top of the solid ink layer 3 or the patterned ink layer 4 and adheres closely to both the solid ink layer 3 and the patterned ink layer 4 and the first gloss adjustment layer 5, thereby improving the durability and appearance retention of the decorative material 11 over a long period of time. The primer layer is preferably transparent and may be colorless, colored transparent, or semi-transparent. 【0064】 In this case, the primer layer can be, for example, an aqueous composition containing an aqueous resin as the main material. An aqueous composition refers to a composition obtained by dissolving or dispersing an aqueous resin in water or an aqueous solvent. The aqueous resin may be either a water-soluble resin (including a resin that has been treated to be water-soluble) or a water-dispersible resin (including a resin that has been treated to be water-dispersible). Furthermore, the aqueous resin may be an ionizing radiation or ultraviolet curing type, a thermosetting type, or a type that possesses both. As an aqueous solvent, for example, a mixed solvent of an organic solvent having 5 or fewer carbon atoms (for example, alcohols such as ethanol and propanol) and water may be used. 【0065】 Examples of water-soluble resins include natural products such as starch, dextrin, and alginates, natural product derivatives such as cellulose esters and cellulose ethers, and synthetic resins such as polyvinyl alcohol, polyacrylates, polyvinylamines, acrylic nitrate, polyurethane resins, and polyester resins. 【0066】Examples of water-dispersible resins include shellac, styrene-shellac, casein, styrene-maleic acid resin, rosin-maleic acid resin, acrylic resin, vinyl acetate resin, styrene resin, vinyl chloride resin, synthetic rubber latex, polyurethane resin, polyester resin, alkyd resin, epoxy ester, and rosin ester. 【0067】 The aqueous composition may further contain additives such as silica and colorants in addition to the aqueous resin described above. 【0068】 The primer layer is formed by applying the above-mentioned aqueous composition in a solid coat over the entire surface, covering the solid ink layer 3 or the patterned ink layer 4, and then curing it by irradiation with ionizing radiation and / or heating. Various known coating methods can be used, such as roll coating, curtain flow coating, wire bar coating, reverse coating, gravure coating, gravure reverse coating, air knife coating, kiss coating, blade coating, smooth coating, comma coating, spray coating, pour coating, and brush coating, and the coating is applied so that the film thickness after drying is, for example, about 2 to 20 μm. 【0069】 <1.6> First Gloss Adjustment Layer The first gloss adjustment layer 5 is provided on the base material layer 2. Here, the first gloss adjustment layer 5 covers the solid ink layer 3 or the patterned ink layer 4. The first gloss adjustment layer 5, together with the second gloss adjustment layer 6 which partially covers the upper surface of the first gloss adjustment layer 5, constitutes a surface protection layer. 【0070】 A first uneven structure is provided on the upper surface of the first gloss adjustment layer 5, at least in the area not covered by the second gloss adjustment layer 6. Here, the first uneven structure is formed not only in the area not covered by the second gloss adjustment layer 6 on the upper surface of the first gloss adjustment layer 5, but also in the area covered by the second gloss adjustment layer 6. The first uneven structure provided on the upper surface of the first gloss adjustment layer 5 plays a role in lowering the specular gloss GS (60°) of the first gloss adjustment layer 5. It is preferable that the first uneven structure is formed on both the area covered by the second gloss adjustment layer 6 and the area not covered on the upper surface of the first gloss adjustment layer 5. 【0071】 Here, the surface of the first gloss adjustment layer 5 is provided with a first uneven structure that includes a plurality of ridge-like portions, each of which protrudes in a ridge-like manner. That is, as shown in Figures 2 and 4, the first gloss adjustment layer 5 includes a core portion 5A, which is a thin layer having a flat upper surface, and a plurality of ridge-like portions 5B, each of which protrudes in a ridge-like manner from the upper surface of the core portion 5A. 【0072】 In this disclosure, the ridged portion 5B is, for example, the portion from the lowest part to the tip of a protrusion provided on the surface of the first gloss adjustment layer 5, and the core portion 5A is the portion of the first gloss adjustment layer 5 excluding the ridged portion 5B. Furthermore, "ridged" means a convex shape that extends linearly in a plan view. 【0073】 The ridged portion 5B may be curved or straight in a plan view, but from the viewpoint of fingerprint resistance of the surface of the decorative sheet 1, it is preferable that it be curved, as illustrated in Figure 3. The first gloss adjustment layer 5 having the ridged portion 5B can be formed, for example, by irradiating the surface of a coating film containing a first ionizing radiation-curable resin with light of a specific wavelength, as will be described later, to expand the cured film formed on the surface of the coating film in the in-plane direction. 【0074】 The surface of the first gloss adjustment layer 5 preferably has a root mean square slope Sdq of 0.5 or more and 2.5 or less, more preferably 0.8 or more and 2.5 or less, and even more preferably 1.0 or more and 2.5 or less. In this specification, "root mean square slope Sdq of the surface of the first gloss adjustment layer 5" refers to the root mean square slope Sdq measured on the upper surface of the first gloss adjustment layer 5 that is not covered by the second gloss adjustment layer 6. 【0075】The "root mean square slope Sdq of the surface of the first gloss adjustment layer 5" is a numerical representation of the steepness of the convex or concave parts included in the first uneven structure, and represents the average value of the local gradient of the first uneven structure. If the value of the root mean square slope Sdq is too small, the pitch of the convex parts becomes small, and as a result, it becomes difficult to wipe off dirt adhering to the surface of the decorative sheet 1, reducing its stain resistance. If the value of the root mean square slope Sdq becomes large, the gradient of the first uneven structure becomes large, and the effect of the uneven structure on reducing the specular gloss GS (60°) becomes larger. The gloss of the first gloss adjustment layer 5 can contribute to the gloss of the decorative sheet 1 in proportion to the ratio of the area of ​​the upper surface of the first gloss adjustment layer 5 to the total surface area of ​​the decorative sheet 1. Note that the upper limit of the root mean square slope Sdq is not set in relation to the surface properties of the first gloss adjustment layer 5, but is set as a value that can be measured by the measurement method described later (measurement upper limit). 【0076】 It is even more desirable that the root mean square slope Sdq of the surface of the first gloss adjustment layer 5 be between 1.3 and 2.5. Most desirable that the root mean square slope Sdq of the surface of the first gloss adjustment layer 5 be between 1.5 and 2.5. The larger the value of the root mean square slope Sdq of the surface of the first gloss adjustment layer 5, the lower the gloss of the first gloss adjustment layer 5, which can contribute to a decrease in the gloss of the decorative sheet 1. 【0077】 In this specification, the root mean square slope Sdq is a measurement value obtained using a laser microscope. (ISO 25178) Specifically, the surface of the decorative sheet was photographed at a magnification of 10x, and after image processing, the root mean square slope Sdq was measured. To obtain an average value, measurements were taken with a number of five or more measurements. In image processing, height reduction (moderate) and noise reduction (moderate) were performed. Laser microscope: VK-X3000 (KEYENCE) Software for image processing and surface roughness measurement: VK-X3000 Multi-file analysis application The measurement of the "root mean square slope Sdq of the surface of the first gloss adjustment layer 5" can be performed by limiting the measurement area to the surface of the first gloss adjustment layer 5. 【0078】The upper surface of the first gloss adjustment layer 5 may have a sinusoidal shape in a cross-section parallel to the thickness direction and the arrangement direction of the ridged portions 5B. Here, "sine wave shape" refers to a shape in which the line from the lowest position 5C to the highest position 5D (vertex) of the ridged portion 5B can be represented by a sinusoidal wave, as shown in Figure 4. 【0079】 The thickness of the first gloss adjustment layer 5 is preferably in the range of 2 μm to 20 μm, more preferably in the range of 3 μm to 20 μm, even more preferably in the range of 5 μm to 15 μm, and most preferably in the range of 5 μm to 12 μm. If the thickness of the first gloss adjustment layer 5 is small, it is difficult to achieve the above-mentioned surface properties by the method described later, while referring to the root mean square slope Sdq, etc. If the thickness of the first gloss adjustment layer 5 is increased, the processability of the decorative sheet 1 decreases, and it becomes more prone to whitening when folded. 【0080】 Here, the thickness of the first gloss adjustment layer 5 is the thickness of a layer that has the same apparent area and volume as the first gloss adjustment layer 5 and has a flat surface. The thickness of the first gloss adjustment layer 5 can be determined, for example, by the following method. First, a cross-section is imaged that is parallel to the thickness direction of the first gloss adjustment layer 5 and perpendicular to the length direction of the ridged portion 5B. Next, from this cross-sectional image, the dimensions of the first gloss adjustment layer 5 in the width direction of the ridged portion 5B and the area of ​​the cross-section of the first gloss adjustment layer 5 are determined. The thickness of the first gloss adjustment layer 5 is the value obtained by dividing this area by the above dimensions. Note that if the coating liquid for the first gloss adjustment layer, which will be described later, does not contain a solvent, the thickness of the coating film made from this coating liquid is equal to the thickness of the first gloss adjustment layer 5. 【0081】 Furthermore, the thickness of the first gloss adjustment layer 5 is preferably set such that the ratio of the thickness (or height) of the ridged portion 5B to the thickness of the core portion 5A (thickness of the ridged portion 5B / thickness of the core portion 5A) is within the range of 0.01 to 2.0, and more preferably within the range of 0.1 to 1.0. 【0082】The first gloss-adjusting layer 5 contains a cured resin. As will be described later, the first gloss-adjusting layer 5 may further contain particles. When the mass of the first gloss-adjusting layer 5 is 100 parts by mass, the mass of the cured resin contained in the first gloss-adjusting layer 5 is preferably 60 parts by mass or more, more preferably 70 parts by mass or more, and even more preferably 80 parts by mass or more. 【0083】 The first gloss adjustment layer 5 contains a cured product of the first ionizing radiation-curable resin as a resin curing product. Here, "ionizing radiation" refers to charged particle beams such as electron beams. The first ionizing radiation-curable resin hardens upon irradiation with ionizing radiation. The first ionizing radiation-curable resin can also be hardened by irradiation with ultraviolet light. The first ionizing radiation-curable resin used here hardens upon irradiation with light with a wavelength of 200 nm or less, while having a large absorption coefficient (abstinence coefficient) for this light. 【0084】 As the first ionizing radiation-curable resin, known materials such as various monomers and commercially available oligomers can be used. For example, (meth)acrylic resins, silicone resins, polyester resins, urethane resins, amide resins, or epoxy resins can be used. The first ionizing radiation-curable resin may be either an aqueous resin or a non-aqueous (organic solvent-based) resin. The first ionizing radiation-curable resin may also be solvent-free. 【0085】 The main component of the first ionizing radiation-curable resin is, for example, a first mixture of acrylate resin and methacrylate resin. The methacrylate enables partial curing of the first coating film containing the first ionizing radiation-curable resin by irradiation with ionizing radiation or ultraviolet light, thereby enabling high adhesion between the first gloss adjustment layer 5 and the second gloss adjustment layer 6. The first ionizing radiation-curable resin does not necessarily have to contain methacrylate resin. However, if the main component of the first ionizing radiation-curable resin is not the first mixture and does not contain methacrylate resin, not only will the desired adhesion not be obtained, but the scratch resistance and stain resistance may also be insufficient as a result. 【0086】Alternatively, the first ionizing radiation-curable resin may contain methacrylate resin instead of acrylate resin. However, changing the composition of the first ionizing radiation-curable resin in this way will reduce the scratch resistance of the decorative sheet 1. 【0087】 In the first ionizing radiation-curable resin, the ratio of moles of methacryloyl groups to the total number of moles of acryloyl groups is preferably in the range of 3% to 50%, and more preferably in the range of 5% to 40%. Increasing the above ratio widens the process window in which high adhesion between the first gloss adjustment layer 5 and the second gloss adjustment layer 6 can be achieved. However, if the above ratio is increased excessively, the scratch resistance of the decorative sheet 1 will decrease. 【0088】 The methacrylate is preferably monofunctional, difunctional, or trifunctional. The methacrylate may be any of monofunctional, difunctional, or trifunctional methacrylates, or two or more of these. 【0089】 When using methacrylate with a high number of functional groups, the degree of crosslinking is increased and scratch resistance is improved compared to when using methacrylate with a low number of functional groups. However, when using methacrylate with an excessively high number of functional groups, the rate of the crosslinking reaction due to ionizing radiation or ultraviolet light irradiation increases, which narrows the process window in which high adhesion can be achieved between the first gloss adjustment layer 5 and the second gloss adjustment layer 6. 【0090】 The acrylate is preferably a bifunctional or more functional acrylate, and more preferably a trifunctional or more functional acrylate. In order to obtain the first gloss-adjusting layer 5 which has excellent scratch resistance, it is preferable that the acrylate is trifunctional or more. There is no upper limit to the number of functional groups of the acrylate, but according to one example, it is 6 functional or less. 【0091】The acrylate preferably contains a repeating structure. This repeating structure is, for example, one of the following: an ethylene oxide (EO) structure, a propylene oxide (PO) structure, or an ε-caprolactone (CL) structure. The repeating structure is preferably ethylene oxide or propylene oxide. In the acrylate, the above repeating structure may be interposed between the acryloyl group and the methylol group in a ring-opened state. 【0092】 The number of repetitions of the repeating structure is preferably three or more. If an acrylate with a high number of repetitions is used, expansion in the in-plane direction of the cured film is more likely to occur in the first irradiation step described later, and therefore, wrinkles corresponding to the ridged portions 5B are more likely to occur on the surface of the coating film. However, if the number of repetitions is increased, the crosslinking density decreases, and the scratch resistance of the surface protective layer decreases. Therefore, the number of repetitions is preferably 30 or less, and more preferably 20 or less. 【0093】 The number of repetitions in the above repeating structure can be analyzed using MALDI-TOF-MS. Ionizing radiation-curable resins may have a molecular weight distribution. If a molecular weight distribution exists, the number of repetitions should be the number of repetitions corresponding to the molecular weight with the strongest peak in the mass spectrum obtained by MALDI-TOF-MS. 【0094】 The first gloss-adjusting layer 5 may further contain particles in addition to the cured resin. Examples of particles included in the first gloss-adjusting layer 5 include particles made from organic materials such as polyethylene (PE) wax, polypropylene (PP) wax, and resin beads, or particles made from inorganic materials such as silica, glass, alumina, titania, zirconia, calcium carbonate, and barium sulfate. 【0095】The average particle size (D50) is preferably 20 μm or less, more preferably 10 μm or less, even more preferably in the range of 1 μm to 8 μm, even more preferably in the range of 2 μm to 7 μm, and most preferably in the range of 3 μm to 6 μm. If the average particle size (D50) is increased, particles are more likely to fall off from the first gloss adjustment layer 5, which may make it difficult to achieve high scratch resistance. If the particles are small, the effect of uniformly creating wrinkles is reduced. 【0096】 Here, "average particle size" or "average particle size (D50)" refers to the median diameter (D50) measured by a laser diffraction / scattering particle size distribution analyzer. Note that if the coating liquid for the first gloss adjustment layer contains particles, the first gloss adjustment layer 5 obtained from this coating liquid will also contain particles. The average particle size of the particles contained in the first gloss adjustment layer 5 can be determined by observing its cross-section, measuring the particle sizes of multiple particles, and averaging the result. The value obtained in this way is substantially the same as the median diameter (D50) measured by a laser diffraction / scattering particle size distribution analyzer. Therefore, the range of average particle size described above can also be interpreted as the range of average particle size of the particles contained in the first gloss adjustment layer. 【0097】 The amount of particles in the first gloss adjustment layer 5 is preferably in the range of 0.5% to 20% by mass, more preferably in the range of 0.5% to 10% by mass, even more preferably in the range of 2% to 8% by mass, and most preferably in the range of 2% to 6% by mass, based on 100% by mass of the cured resin. 【0098】 When the amount of added particles is within the above range, the effect of creating wrinkles uniformly is particularly great. If the amount of added particles is too high, it is easy for the particles to fall off from the first gloss adjustment layer 5, and it may become difficult to achieve high scratch resistance. 【0099】 <1.7> Second gloss adjustment layer The second gloss adjustment layer 6 partially covers the upper surface of the first gloss adjustment layer 5. Together with the first gloss adjustment layer 5, the second gloss adjustment layer 6 constitutes a surface protection layer. 【0100】The second gloss adjustment layer 6 faces the pattern ink layer 4 with the first gloss adjustment layer 5 in between. The shape and position of the second gloss adjustment layer 6 are the same as those of the pattern ink layer 4. 【0101】 In this example, the second gloss adjustment layer 6 perfectly matches the shape and position of the patterned ink layer 4, but other configurations can also be adopted. For example, the orthogonal projection of the patterned ink layer 4 onto a plane perpendicular to the thickness direction may be at least partially separated from the contour of the orthogonal projection of the second gloss adjustment layer 6 onto the same plane and located inside this contour. 【0102】 In this case, the pattern ink layer 4 consists of a single print pattern, but if the pattern ink layer 4 consists of multiple print patterns of different colors, the second gloss adjustment layer 6 may have the shape and position to match the combination of these print patterns. Alternatively, in this case, the second gloss adjustment layer 6 may have the shape and position to match one or more combinations of these print patterns, and the remaining print patterns may be positioned so as not to be directly opposite the second gloss adjustment layer 6. 【0103】 Preferably, the orthogonal projection of the second gloss adjustment layer 6 onto a plane perpendicular to the thickness direction overlaps with the orthogonal projection onto the plane of one print pattern or a combination of two or more print patterns whose shape and position match that of the second gloss adjustment layer 6, by at least 50%, more preferably 70%, and even more preferably 90%. 【0104】 A second uneven structure is provided on the surface of the second gloss adjustment layer 6. The second uneven structure provided on the surface of the second gloss adjustment layer 6 plays a role in lowering the specular gloss GS (60°) of the second gloss adjustment layer 6. 【0105】 Here, the surface of the second gloss adjustment layer 6 is provided with a second uneven structure that includes a plurality of ridge-like portions, each of which protrudes in a ridge-like manner. That is, as shown in Figures 5 and 6, the second gloss adjustment layer 6 includes a core portion 6A, which is a thin layer having a flat upper surface, and a plurality of ridge-like portions 6B, each of which protrudes in a ridge-like manner from the upper surface of the core portion 6A. 【0106】In this disclosure, the ridged portion 6B is, for example, the portion from the lowest part to the tip of the protrusion provided on the surface of the second gloss adjustment layer 6, and the core portion 6A is the portion of the second gloss adjustment layer 6 excluding the ridged portion 6B. Furthermore, "ridged" means a convex shape that extends linearly in a plan view. 【0107】 The ridged portion 6B may be curved or straight in a plan view, but from the viewpoint of fingerprint resistance of the surface of the decorative sheet 1, it is preferable that it be curved, as illustrated in Figure 3. The second gloss adjustment layer 6 having the ridged portion 6B can be formed, for example, by irradiating the surface of a coating film containing a second ionizing radiation-curable resin with light of a specific wavelength, as will be described later, to expand the cured film formed on the surface of the coating film in the in-plane direction. 【0108】 The surface of the second gloss adjustment layer 6 preferably has a root mean square slope Sdq of 0.5 or more and 2.5 or less, more preferably 0.8 or more and 2.5 or less, and even more preferably 1.0 or more and 2.5 or less. In this specification, "root mean square slope Sdq of the surface of the second gloss adjustment layer 6" refers to the root mean square slope Sdq measured on the surface of the second gloss adjustment layer 6. 【0109】 The "root mean square slope Sdq of the surface of the second gloss adjustment layer 6" is a numerical representation of the steepness of the convex or concave parts included in the second uneven structure, and represents the average value of the local gradient of the second uneven structure. If the value of the root mean square slope Sdq is too small, the pitch of the convex parts becomes small, and as a result, it becomes difficult to wipe off dirt adhering to the surface of the decorative sheet 1, reducing its stain resistance. If the value of the root mean square slope Sdq becomes large, the gradient of the second uneven structure becomes large, and the effect of the uneven structure on reducing the specular gloss GS (60°) becomes larger. The gloss of the second gloss adjustment layer 6 can contribute to the gloss of the decorative sheet 1 in proportion to the ratio of the surface area of ​​the second gloss adjustment layer 6 to the total surface area of ​​the decorative sheet 1. Note that the upper limit of the root mean square slope Sdq is not set in relation to the surface properties of the second gloss adjustment layer 6, but is set as a value that can be measured by the measurement method described later (measurement upper limit). 【0110】It is even more desirable that the value of the root mean square slope Sdq of the surface of the second gloss adjustment layer 6 be between 1.3 and 2.5. Most desirable that the value of the root mean square slope Sdq of the surface of the second gloss adjustment layer 6 be between 1.5 and 2.5. The larger the value of the root mean square slope Sdq of the surface of the second gloss adjustment layer 6, the lower the gloss of the second gloss adjustment layer 6, which can contribute to a decrease in the gloss of the decorative sheet 1. 【0111】 As described above, the root mean square slope Sdq is a measurement value obtained using a laser microscope. The "root mean square slope Sdq of the surface of the second gloss adjustment layer 6" can be measured using the same procedure as the "root mean square slope Sdq of the surface of the first gloss adjustment layer 5". The measurement of the "root mean square slope Sdq of the surface of the second gloss adjustment layer 6" can be performed by limiting the measurement area to the surface of the second gloss adjustment layer 6. 【0112】 The upper surface of the second gloss adjustment layer 6 may have a sinusoidal shape in a cross-section parallel to the thickness direction and the arrangement direction of the ridged portions 6B. Here, "sine wave shape" refers to a shape in which the line from the lowest position 6C to the highest position 6D (vertex) of the ridged portion 6B can be represented by a sinusoidal wave, as shown in Figure 6. 【0113】 The thickness of the second gloss adjustment layer 6 is preferably in the range of 2 μm to 20 μm, more preferably in the range of 3 μm to 20 μm, even more preferably in the range of 5 μm to 15 μm, and most preferably in the range of 5 μm to 12 μm. If the thickness of the second gloss adjustment layer 6 is small, it is difficult to achieve the above-mentioned surface properties by the method described later, while referring to the root mean square slope Sdq. If the thickness of the second gloss adjustment layer 6 is increased, the processability of the decorative sheet 1 decreases, and it becomes more prone to whitening when folded. 【0114】Here, the thickness of the second gloss adjustment layer 6 is the thickness of a layer that has the same apparent area and volume as the second gloss adjustment layer 6 and has a flat surface. The thickness of the second gloss adjustment layer 6 can be determined, for example, by the following method. First, a cross-section is imaged that is parallel to the thickness direction of the second gloss adjustment layer 6 and perpendicular to the length direction of the ridged portion 6B. Next, from this cross-sectional image, the dimensions of the second gloss adjustment layer 6 in the width direction of the ridged portion 6B and the area of ​​the cross-section of the second gloss adjustment layer 6 are determined. The thickness of the second gloss adjustment layer 6 is the value obtained by dividing this area by the above dimensions. Note that if the coating liquid for the second gloss adjustment layer, which will be described later, does not contain a solvent, the thickness of the coating film made from this coating liquid is equal to the thickness of the second gloss adjustment layer 6. 【0115】 Furthermore, the thickness of the second gloss adjustment layer 6 is preferably set such that the ratio of the thickness (or height) of the ridged portion 6B to the thickness of the core portion 6A (thickness of the ridged portion 6B / thickness of the core portion 6A) is within the range of 0.01 to 2.0, and more preferably within the range of 0.1 to 1.0. 【0116】 The second gloss-adjusting layer 6 contains a cured resin. As will be described later, the second gloss-adjusting layer 6 may further contain particles. When the mass of the second gloss-adjusting layer 6 is 100 parts by mass, the mass of the cured resin contained in the second gloss-adjusting layer 6 is preferably 60 parts by mass or more, more preferably 70 parts by mass or more, and even more preferably 80 parts by mass or more. 【0117】 The second gloss adjustment layer 6 contains a cured resin product of a second ionizing radiation-curable resin. As described above, ionizing radiation is a charged particle beam such as an electron beam. The second ionizing radiation-curable resin hardens upon irradiation with ionizing radiation. The second ionizing radiation-curable resin can also be hardened by irradiation with ultraviolet light. The second ionizing radiation-curable resin used here hardens upon irradiation with light with a wavelength of 200 nm or less, while having a large absorption coefficient for this light. 【0118】As the second ionizing radiation-curable resin, known materials such as various monomers and commercially available oligomers can be used. For example, (meth)acrylic resins, silicone resins, polyester resins, urethane resins, amide resins, or epoxy resins can be used. The second ionizing radiation-curable resin may be either an aqueous resin or a non-aqueous (organic solvent-based) resin. The second ionizing radiation-curable resin may also be solvent-free. 【0119】 The main component of the second ionizing radiation-curable resin is preferably acrylate. Here, the main component refers to a quantity of 60 parts by mass or more, more preferably 70 parts by mass or more, and most preferably 80 parts by mass or more, per 100 parts by mass of the constituent resin components. 【0120】 The acrylate is preferably a two-functional or more-functional acrylate, and more preferably a three-functional or more-functional acrylate. In order to obtain a second gloss-adjusting layer 6 with excellent scratch resistance, it is preferable that the acrylate be three-functional or more. There is no upper limit to the number of functional groups in the acrylate, but according to one example, it is six-functional or less. 【0121】 The acrylate preferably contains a repeating structure. This repeating structure is, for example, one of the following: an ethylene oxide (EO) structure, a propylene oxide (PO) structure, or an ε-caprolactone (CL) structure. The repeating structure is preferably ethylene oxide or propylene oxide. In the acrylate, the above repeating structure may be interposed between the acryloyl group and the methylol group in a ring-opened state. 【0122】 The number of repetitions of the repeating structure is preferably three or more. If an acrylate with a high number of repetitions is used, expansion in the in-plane direction of the cured film is more likely to occur in the second irradiation step described later, and therefore, wrinkles corresponding to the ridged portions 6B are more likely to occur on the surface of the coating film. However, if the number of repetitions is increased, the crosslinking density decreases, and the scratch resistance of the surface protective layer decreases. Therefore, the number of repetitions is preferably 30 or less, and more preferably 20 or less. 【0123】The number of repetitions in the above repeating structure can be analyzed using MALDI-TOF-MS. Ionizing radiation-curable resins may have a molecular weight distribution. If a molecular weight distribution exists, the number of repetitions should be the number of repetitions corresponding to the molecular weight with the strongest peak in the mass spectrum obtained by MALDI-TOF-MS. 【0124】 The second ionizing radiation-curable resin may further contain methacrylate if it contains acrylate. For example, the second ionizing radiation-curable resin may be a second mixture of acrylate and methacrylate, wherein the ratio of moles of methacryloyl groups to the total number of moles of acryloyl groups and methacryloyl groups is smaller compared to the first mixture. The above ratio in the second mixture is preferably 90% or less, and more preferably 80% or less, of the above ratio in the first mixture. 【0125】 The second gloss-adjusting layer 6 may further contain particles in addition to the cured resin. Examples of particles included in the second gloss-adjusting layer 6 include organic materials such as polyethylene (PE) wax, polypropylene (PP) wax, and resin beads, or inorganic materials such as silica, glass, alumina, titania, zirconia, calcium carbonate, and barium sulfate. 【0126】 The average particle size (D50) is preferably 20 μm or less, more preferably 10 μm or less, even more preferably in the range of 1 μm to 8 μm, even more preferably in the range of 2 μm to 7 μm, and most preferably in the range of 3 μm to 6 μm. If the average particle size (D50) is increased, the particles are more likely to fall off the second gloss adjustment layer 6, which may make it difficult to achieve high scratch resistance. If the particles are small, the effect of uniformly creating wrinkles is reduced. 【0127】Here, "average particle size" or "average particle size (D50)" refers to the median diameter (D50) measured by a laser diffraction / scattering particle size distribution analyzer. If the coating liquid for the second gloss adjustment layer contains particles, the second gloss adjustment layer 6 obtained from this coating liquid will also contain particles. The average particle size of the particles contained in the second gloss adjustment layer 6 can be determined by observing its cross-section, measuring the particle sizes of multiple particles, and averaging the result. The value obtained in this way is substantially the same as the median diameter (D50) measured by a laser diffraction / scattering particle size distribution analyzer. Therefore, the range of average particle size described above can also be interpreted as the range of average particle size of the particles contained in the second gloss adjustment layer. 【0128】 The amount of particles in the second gloss adjustment layer 6 is preferably in the range of 0.5 parts by mass to 20 parts by mass, more preferably in the range of 0.5 parts by mass to 10 parts by mass, more preferably in the range of 2 parts by mass to 8 parts by mass, and most preferably in the range of 2 parts by mass to 6 parts by mass, based on 100 parts by mass of the cured resin. 【0129】 When the amount of added particles is within the above range, the effect of creating wrinkles uniformly is particularly great. If the amount of added particles is too high, it is easy for the particles to fall off from the second gloss adjustment layer 6, and it may become difficult to achieve high scratch resistance. 【0130】 (Slope Sdq of the root mean square of the surface of the surface protection layer) As described above, the surface of the surface protection layer is composed of the upper surface of the first gloss adjustment layer 5 which is not covered by the second gloss adjustment layer 6, and the surface of the second gloss adjustment layer 6. That is, the surface of the surface protection layer has a first uneven structure present on the upper surface of the first gloss adjustment layer 5 and a second uneven structure present on the surface of the second gloss adjustment layer 6. 【0131】The surface of the surface protection layer preferably has a root mean square slope Sdq within the range of 1.0 to 2.5, more preferably within the range of 1.1 to 2.5, and even more preferably within the range of 1.2 to 2.5. In this specification, "root mean square slope Sdq of the surface of the surface protection layer" refers to the root mean square slope Sdq measured on the surface of the surface protection layer, which includes both the upper surface of the first gloss adjustment layer 5 and the surface of the second gloss adjustment layer 6. 【0132】 The "root mean square slope Sdq of the surface of the protective layer" is a numerical representation of the steepness of the convex or concave parts included in the first and second uneven structures, and represents the average value of the local gradient of the first uneven structure and the local gradient of the second uneven structure. If the value of the "root mean square slope Sdq of the surface of the protective layer" is too small, the pitch of the convex parts becomes small, and as a result, it becomes difficult to wipe off dirt adhering to the surface of the decorative sheet 1, and the stain resistance decreases. If the value of the "root mean square slope Sdq of the surface of the protective layer" becomes large, the glossiness of the protective layer, i.e., the glossiness of the decorative sheet, decreases. Note that the upper limit of the root mean square slope Sdq is not set in relation to the surface properties of the protective layer, but is set as a value that can be measured by the measurement method described later (measurement upper limit). 【0133】 As described above, the root mean square slope Sdq is a measurement value obtained using a laser microscope. The "root mean square slope Sdq of the surface of the surface protective layer" can be measured using the same procedure as the "root mean square slope Sdq of the surface of the first gloss adjustment layer 5". 【0134】Specifically, the surface of the decorative sheet was photographed at 10x magnification, and after image processing, the root mean square slope Sdq was measured. To obtain an average value, measurements were taken with a number of five or more. In image processing, height reduction (medium level) and noise reduction (medium level) were performed. Laser microscope: VK-X3000 (KEYENCE) Software for image processing and surface roughness measurement: VK-X3000 Multi-file analysis application The measurement of the "root mean square slope Sdq of the surface of the surface protective layer" can be performed by specifying a sufficiently wide area as the measurement area so that both the surface of the first gloss adjustment layer 5 and the surface of the second gloss adjustment layer 6 are evenly included in the measurement area. 【0135】 The ratio (P1:P2) of "the area of ​​the surface of the first gloss adjustment layer 5 to the total surface area of ​​the decorative sheet 1" and "the area of ​​the surface of the second gloss adjustment layer 6 to the total surface area of ​​the decorative sheet 1" is not particularly limited, but can be, for example, within the range of 1:9 to 9:1. In measuring the "root mean square slope Sdq of the surface of the surface protection layer," both the surface of the first gloss adjustment layer 5 and the surface of the second gloss adjustment layer 6 are evenly included in the measurement area, so the surface of the first gloss adjustment layer 5 and the surface of the second gloss adjustment layer 6 are included in the measurement area in proportion to the above ratio (P1:P2). 【0136】 (Specular gloss GS (60°)) As described above, the first uneven structure is provided on the upper surface of the first gloss adjustment layer 5, at least in the area not covered by the second gloss adjustment layer 6. Also, as described above, the second uneven structure is provided on the surface of the second gloss adjustment layer 6. 【0137】 The first uneven structure and the second uneven structure may have the same surface properties. For example, the portion corresponding to the first uneven structure and the portion corresponding to the second uneven structure may have the same specular gloss GS (60°). 【0138】 Alternatively, the surface properties of the first uneven structure and the second uneven structure may differ. For example, the specular gloss GS (60°) of the part corresponding to the first uneven structure and the part corresponding to the second uneven structure may differ. 【0139】Here, "Specular gloss GS (60°)" refers to the specular gloss measured at an incident angle of 60 degrees using a gloss meter compliant with ISO 2813. While specular gloss GS (60°) is sometimes expressed with a percentage sign ("%"), this is omitted here. 【0140】 When the surface properties of the first uneven structure and the second uneven structure are different, in one example, the portion corresponding to the second uneven structure has a lower specular gloss GS(60°) compared to the portion corresponding to the first uneven structure. In this example, the specular gloss GS(60°) of the portion corresponding to the first uneven structure is preferably 0.5 or higher, and more preferably 3 or higher. Here, the upper limit of the specular gloss GS(60°) of the portion corresponding to the first uneven structure is, for example, 20, preferably 12, and more preferably 7. In this example, the specular gloss GS(60°) of the portion corresponding to the second uneven structure is preferably 25 or lower, and more preferably 10 or lower. Here, the lower limit of the specular gloss GS(60°) of the portion corresponding to the second uneven structure is, for example, 2, preferably 3. 【0141】 When the surface properties of the first uneven structure and the second uneven structure are different, according to another example, the portion corresponding to the second uneven structure has a higher specular gloss GS(60°) than the portion corresponding to the first uneven structure. In this example, the specular gloss GS(60°) of the portion corresponding to the first uneven structure is preferably 25 or less, and more preferably 10 or less. Here, the lower limit of the specular gloss GS(60°) of the portion corresponding to the first uneven structure is, for example, 2, preferably 3. In this example, the specular gloss GS(60°) of the portion corresponding to the second uneven structure is preferably 0.5 or more, and more preferably 3 or more. Here, the upper limit of the specular gloss GS(60°) of the portion corresponding to the second uneven structure is, for example, 20, preferably 12, and more preferably 7. 【0142】When the surface properties of the first uneven structure and the second uneven structure are different, the absolute value of the difference between the specular gloss GS(60°) of the portion corresponding to the first uneven structure and the specular gloss GS(60°) of the portion corresponding to the second uneven structure is preferably 1 or more, more preferably 3 or more, and even more preferably 5 or more. In one example, this difference is 20 or less. 【0143】 <2> Method for Manufacturing Decorative Sheets Decorative sheet 1 is manufactured by, for example, the following method. First, a solid ink layer 3 is formed on one side of the raw material layer 2. The solid ink layer 3 can be formed by various printing methods such as gravure printing, offset printing, screen printing, electrostatic printing, and inkjet printing, or by various coating methods such as roll coating, knife coating, microgravure coating, and die coating. 【0144】 Next, a patterned ink layer 4 is formed on the solid ink layer 3. The patterned ink layer 4 can be formed by various printing methods, such as gravure printing, offset printing, screen printing, electrostatic printing, and inkjet printing. Among these, gravure printing is preferable because it allows for relatively high-speed processing and is therefore cost-effective. 【0145】 Next, a first coating film consisting of a first gloss adjustment layer coating liquid is formed on the surface of the raw material layer 2 so as to cover the solid ink layer 3 and the patterned ink layer 4. This first coating film can be formed by various printing methods such as gravure printing, offset printing, screen printing, electrostatic printing, and inkjet printing, or by various coating methods such as roll coating, knife coating, microgravure coating, and die coating. 【0146】 The coating liquid for the first gloss adjustment layer contains the first ionizing radiation-curable resin described above. Here, the first ionizing radiation-curable resin is a first mixture of acrylate and methacrylate. The first ionizing radiation-curable resin does not necessarily contain methacrylate. 【0147】The coating solution for the first gloss-adjusting layer may further contain other components, such as the aforementioned particles, solvent, and one or more additives for improving the functionality of the final product, such as antibacterial agents and antifungal agents. The coating solution for the first gloss-adjusting layer may further contain other additives such as ultraviolet absorbers and light stabilizers. Examples of ultraviolet absorbers include benzotriazole-based, benzoate-based, benzophenone-based, and triazine-based types. Examples of light stabilizers include hindered amine-based types. 【0148】 In the fourth irradiation step described later, when the first coating film is completely cured by ultraviolet light irradiation, it is preferable that the coating solution for the first gloss adjustment layer further contains a photoinitiator. The photoinitiator is not particularly limited, but examples include benzophenone-based, acetophenone-based, benzoin ether-based, and thioxanthone-based photoinitiators. 【0149】 Next, the first coating film is irradiated with ionizing radiation or ultraviolet light to partially cure it. Here, "partially cured" means that although the coating film is solid, the C=C bonds derived from the acryloyl groups and methacryloyl groups remain sufficiently intact. For example, the first irradiation step and the second irradiation step described below are carried out sequentially to partially cure the first coating film. 【0150】 In the first irradiation step, the first coating film is irradiated with the first radiation. The first radiation is light with a wavelength of 200 nm or less. 【0151】 The first ionizing radiation-curable resin contained in the coating liquid for the first gloss adjustment layer has a large absorption coefficient for the first radiation. Therefore, the first radiation incident on the first coating film can only reach a distance of tens to hundreds of nanometers from its outermost surface. Consequently, in the first irradiation process, the crosslinking reaction proceeds in the surface region of the first coating film, forming an extremely thin cured film, while the crosslinking reaction does not proceed in other regions, leaving them uncured. 【0152】 The first coating film after the first irradiation step has wrinkles on its surface corresponding to the ridged portions 5B. The inventors believe the reason why wrinkles form on the coating film surface due to the first irradiation step is as follows. 【0153】As described above, the first radiation can only reach a distance of tens to hundreds of nanometers from the outermost surface of the first coating film. In other words, the crosslinking reaction of the first ionizing radiation-curable resin occurs only on the surface of the first coating film, and regions further than tens to hundreds of nanometers from the outermost surface remain uncured, containing highly fluid molecules. These highly fluid molecules increase the volume of the cured film by causing it to swell. The in-plane compressive stress caused by this increase in volume in the in-plane direction leads to buckling of the cured film, resulting in wrinkles on the surface of the first coating film. 【0154】 The first type of radiation can be extracted from excimer VUV (Vacuum Ultra Violet) light. Excimer VUV light can be generated from lamps using noble gases or noble gas halide compounds. When high-energy electrons are supplied from an external source to a lamp containing a noble gas or noble gas halide compound, numerous discharge plasmas (dielectric barrier discharges) are generated. This plasma discharge excites the atoms of the discharge gas (noble gas), causing them to instantaneously enter an excimer state. When returning from this excimer state to the ground state, light in a wavelength range specific to the excimer state is emitted. 【0155】 The gas used in an excimer lamp can be any conventionally used gas, as long as it emits light of 200 nm or less. As gases, noble gases such as Xe, Ar, and Kr, or mixed gases of noble gases and halogen gases such as ArBr and ArF can be used. The wavelength (center wavelength) of an excimer lamp varies depending on the gas used, and for example, it has wavelengths of approximately 172 nm (Xe), approximately 126 nm (Ar), approximately 146 nm (Kr), approximately 165 nm (ArBr), and approximately 193 nm (ArF). 【0156】 Considering the magnitude of the photon energy and the difference between the wavelength and the bonding energy of the organic material, it is preferable to use a xenon lamp that emits excimer light with a central wavelength of 172 nm as the light source. Furthermore, considering the costs of equipment maintenance and material availability, it is also preferable to use a xenon lamp as the light source. 【0157】The first irradiation step is carried out in an atmosphere with a low oxygen concentration. Oxygen has a large absorption coefficient for light below 200 nm. Therefore, it is preferable to carry out the first irradiation step in a nitrogen gas atmosphere, for example. The oxygen concentration in the gas phase during the first irradiation step, i.e., the residual oxygen concentration in the reaction atmosphere, is preferably 2000 ppm or less, and more preferably 1000 ppm or less. 【0158】 Furthermore, oxygen in the atmosphere inhibits radical polymerization. Therefore, the residual oxygen concentration in the reaction atmosphere affects the formation of wrinkles on the surface of the second coating film. Consequently, changing the residual oxygen concentration in the reaction atmosphere can also change the surface properties of the second gloss adjustment layer 6. 【0159】 The cumulative light intensity of the first radiation is 0.5 mJ / cm². ２ More than 200mJ / cm ２ It is preferable to keep it within the following range: 1 mJ / cm² ２ More than 100mJ / cm ２ It is more preferable to keep it within the following range: 3 mJ / cm² ２ More than 50mJ / cm ２ It is even more preferable to keep it within the following range: 5 mJ / cm ２ 30mJ / cm or more ２ It is most preferable to keep the light intensity within the following ranges. Reducing the integrated light intensity reduces the in-plane expansion of the cured film. Increasing the integrated light intensity deteriorates the surface condition of the second coating film. 【0160】 In the second irradiation step, the first coating film is irradiated with a second radiation. The second radiation is, for example, ionizing radiation. As described above, ionizing radiation is a charged particle beam such as an electron beam. The second radiation may be ultraviolet light in which the first ionizing radiation-curable resin exhibits a small absorption coefficient. The wavelength of the ultraviolet light irradiated onto the first coating film is preferably greater than 200 nm, more preferably in the range of 230 nm to 450 nm, and even more preferably in the range of 250 nm to 400 nm. 【0161】 When ionizing radiation or the above-mentioned ultraviolet light is irradiated onto the first coating film, curing can be carried out almost uniformly throughout the entire thickness of the first coating film. 【0162】Irradiation of the second radiation onto the first coating film is preferably performed such that the unreacted ratio of the first coating film, that is, the ratio of the number of C═C bonds after irradiation of the second radiation to the number of C═C bonds before irradiation of the first radiation, is within the range of 5% or more and 80% or less, more preferably within the range of 10% or more and 60% or less, and still more preferably within the range of 15% or more and 50% or less. 【0163】 Irradiation of the second radiation onto the first coating film is preferably performed such that the integrated light amount is within the range of 3% or more and 30% or less with respect to the minimum integrated light amount required to completely cure the first coating film, more preferably within the range of 5% or more and 25% or less, and still more preferably within the range of 8% or more and 20% or less. 【0164】 Incidentally, the minimum integrated light amount required to completely cure the first coating film is, according to one example, within the range of 10 mJ / cm ２ or more and 1000 mJ / cm ２ or less. 【0165】 Irradiation of the second radiation onto the first coating film is preferably performed such that the absorbed dose is within the range of 0.2% or more and 50% or less with respect to the minimum absorbed dose required to completely cure the first coating film, more preferably within the range of 0.5% or more and 40% or less, and still more preferably within the range of 1% or more and 30% or less. 【0166】 Incidentally, the minimum absorbed dose required to completely cure the first coating film is, according to one example, within the range of 5 kGy or more and 200 kGy or less. 【0167】 As described above, here, the first ionizing radiation curable resin further contains methacrylate in addition to acrylate. Methacrylate reduces the rate of the crosslinking reaction by irradiation with the first radiation and widens the process window to achieve a desired cured state. 【0168】Next, a second coating film, consisting of a coating liquid for the second gloss adjustment layer, is formed on the semi-cured first coating film. The second coating film is formed so as to partially cover the upper surface of the first coating film. Specifically, the second coating film is formed so as to face the pattern ink layer 4 with the first coating film in between. The second coating film can be formed by various printing methods, such as gravure printing, offset printing, screen printing, electrostatic printing, and inkjet printing. Among these, gravure printing is preferred. 【0169】 The coating solution for the second gloss adjustment layer contains the above-mentioned second ionizing radiation-curable resin. As described above, the second ionizing radiation-curable resin is, in one example, acrylate. In another example, the second ionizing radiation-curable resin is a second mixture of acrylate and methacrylate, in which the ratio of moles of methacryloyl groups to the total number of moles of acryloyl groups is smaller compared to the first mixture. 【0170】 The coating solution for the second gloss-adjusting layer may further contain other components, such as the aforementioned particles, solvent, and one or more additives for improving the functionality of the final product, such as antibacterial agents and antifungal agents. The coating solution for the second gloss-adjusting layer may further contain other additives such as ultraviolet absorbers and light stabilizers. Examples of ultraviolet absorbers that can be used include benzotriazole-based, benzoate-based, benzophenone-based, and triazine-based types. Examples of light stabilizers that can be used include hindered amine-based types. 【0171】 Next, the first and second coating films are irradiated with ionizing radiation or ultraviolet light to completely cure them. For example, the third and fourth irradiation steps described below are carried out sequentially. 【0172】 In the third irradiation step, the second coating film is irradiated with a third type of radiation. The third type of radiation is light with a wavelength of 200 nm or less. 【0173】The second ionizing radiation-curable resin contained in the coating liquid for the second gloss adjustment layer has a large absorption coefficient for the third radiation. Therefore, the third radiation incident on the second coating film can only reach a distance of tens to hundreds of nanometers from its outermost surface. Consequently, in the third irradiation process, the crosslinking reaction proceeds in the surface region of the second coating film, forming an extremely thin cured film, while the crosslinking reaction does not proceed in other regions, leaving them uncured. 【0174】 The second coating film after the third irradiation step has wrinkles on its surface corresponding to the ridged portions 6B. The inventors believe the reason why wrinkles form on the coating film surface due to the third irradiation step is as follows. 【0175】 As described above, the third radiation can only reach a distance of tens to hundreds of nanometers from the outermost surface of the second coating film. In other words, the crosslinking reaction of the second ionizing radiation-curable resin occurs only on the surface of the second coating film, and regions further than tens to hundreds of nanometers from the outermost surface remain uncured, containing highly fluid molecules. These highly fluid molecules increase the volume of the cured film by causing it to swell. The in-plane compressive stress caused by this increase in volume in the in-plane direction leads to buckling of the cured film, resulting in wrinkles on the surface of the second coating film. 【0176】 In the third irradiation step, the third radiation can also be applied to the surface of the portion of the first coating that is not covered by the second coating. However, since the first coating is semi-cured, molecular flow within the film is unlikely to occur. Therefore, no wrinkles are formed on the exposed surface of the first coating. 【0177】 Furthermore, the third radiation does not reach the portion of the first coating film that is covered by the second coating film. Therefore, no cross-linking reaction occurs in this portion due to irradiation by the third radiation. 【0178】The third type of radiation can be extracted from excimer VUV (Vacuum Ultra Violet) light. Excimer VUV light can be generated from lamps using noble gases or noble gas halide compounds. When high-energy electrons are supplied from an external source to a lamp containing a noble gas or noble gas halide compound, numerous discharge plasmas (dielectric barrier discharges) are generated. This plasma discharge excites the atoms of the discharge gas (noble gas), causing them to instantaneously enter an excimer state. When returning from this excimer state to the ground state, it emits light in a wavelength range specific to the excimer state. 【0179】 The gas used in an excimer lamp can be any conventionally used gas, as long as it emits light of 200 nm or less. As gases, noble gases such as Xe, Ar, and Kr, or mixed gases of noble gases and halogen gases such as ArBr and ArF can be used. The wavelength (center wavelength) of an excimer lamp varies depending on the gas used, and for example, it has wavelengths of approximately 172 nm (Xe), approximately 126 nm (Ar), approximately 146 nm (Kr), approximately 165 nm (ArBr), and approximately 193 nm (ArF). 【0180】 Considering the magnitude of the photon energy and the difference between the wavelength and the bonding energy of the organic material, it is preferable to use a xenon lamp that emits excimer light with a central wavelength of 172 nm as the light source. Furthermore, considering the costs of equipment maintenance and material availability, it is also preferable to use a xenon lamp as the light source. 【0181】 The third irradiation step is carried out in an atmosphere with a low oxygen concentration. Oxygen has a large absorption coefficient for light below 200 nm. Therefore, it is preferable to carry out the third irradiation step in a nitrogen gas atmosphere, for example. The oxygen concentration in the gas phase during the third irradiation step, i.e., the residual oxygen concentration in the reaction atmosphere, is preferably 2000 ppm or less, and more preferably 1000 ppm or less. 【0182】 Furthermore, oxygen in the atmosphere inhibits radical polymerization. Therefore, the residual oxygen concentration in the reaction atmosphere affects the formation of wrinkles on the surface of the second coating film. Consequently, changing the residual oxygen concentration in the reaction atmosphere can also change the surface properties of the second gloss adjustment layer 6. 【0183】 The cumulative light intensity of the third type of radiation is 0.5 mJ / cm². ２ More than 200mJ / cm ２ It is preferable to keep it within the following range: 1 mJ / cm² ２ More than 100mJ / cm ２ It is more preferable to keep it within the following range: 3 mJ / cm² ２ More than 50mJ / cm ２ It is even more preferable to keep it within the following range: 5 mJ / cm ２ 30mJ / cm or more ２ It is most preferable to keep the light intensity within the following ranges. Reducing the integrated light intensity reduces the in-plane expansion of the cured film. Increasing the integrated light intensity deteriorates the surface condition of the second coating film. 【0184】 In the fourth irradiation step, the second coating is irradiated with a fourth type of radiation. The fourth type of radiation is either ionizing radiation or ultraviolet light with a longer wavelength than the light irradiated in the third irradiation step. The fourth type of radiation can be the same as that used for the second type of radiation as described above. 【0185】 In the fourth irradiation step, a crosslinking reaction proceeds throughout the entire thickness of both the first and second coating films. Since the first coating film is in a semi-cured state when the fourth irradiation step begins, a crosslinking reaction can also occur between the molecules contained in the first coating film and the molecules contained in the second coating film in the areas where the first and second coating films are in contact. Therefore, high adhesion can be achieved between the first gloss adjustment layer 5 and the second gloss adjustment layer 6. 【0186】 The cumulative light intensity of the fourth radiation is 10 mJ / cm². ２ More than 500mJ / cm ２ It is preferable to keep it within the following range: 50 mJ / cm² ２ More than 400mJ / cm ２ It is more preferable to keep it within the following range: 100 mJ / cm² ２ More than 300mJ / cm ２ It is even more preferable to keep it within the following range. 【0187】The fourth radiation irradiation is preferably carried out so that the absorbed dose is within the range of 5 kGy to 200 kGy, more preferably within the range of 10 kGy to 150 kGy, and even more preferably within the range of 15 kGy to 100 kGy. 【0188】 In the fourth irradiation step, if a layer with sufficient intensity cannot be obtained with irradiation of only one type of radiation, the type of radiation used in the fourth irradiation step may be changed. For example, ionizing radiation may be irradiated first, followed by ultraviolet light with a longer wavelength than the light irradiated in the third irradiation step. Alternatively, ultraviolet light with a longer wavelength than the light irradiated in the third irradiation step may be irradiated first, followed by ionizing radiation. Alternatively, ultraviolet light with a longer wavelength than the light irradiated in the third irradiation step may be irradiated first, followed by ultraviolet light with an even longer wavelength. 【0189】 In this manner, the decorative sheet 1 is obtained. In the decorative sheet 1 obtained by the above method, there is no interface between the core portion 5A and the ridged portion 5B of the first gloss adjustment layer 5, and they are formed integrally. Similarly, there is no interface between the core portion 6A and the ridged portion 6B of the second gloss adjustment layer 6, and they are formed integrally. 【0190】 <3> Effects The decorative sheet 1 described above includes a first gloss adjustment layer 5 and a second gloss adjustment layer 6 that partially covers it. The first gloss adjustment layer 5 has a first uneven structure in at least the area of ​​its upper surface that is not covered by the second gloss adjustment layer 6, and the second uneven structure is present on the surface of the second gloss adjustment layer 6. As a result, there is a difference in height between the first uneven structure and the second uneven structure on the surface of the decorative sheet 1. Furthermore, increasing the coverage area of ​​the second gloss adjustment layer 6 reduces the area of ​​the first uneven structure exposed on the surface. Therefore, by changing the difference in height between the first gloss adjustment layer 5 and the second gloss adjustment layer 6, or the coverage area of ​​the second gloss adjustment layer 6, the tactile feel or appearance of the decorative sheet can be changed. 【0191】The surface properties (e.g., specular gloss GS (60°)) of the first and second uneven structures may be the same or different when designing the decorative sheet. Even when the surface properties of the first and second uneven structures are the same, the unevenness resulting from the height difference between the first and second uneven structures can be felt when the surface of the decorative sheet is touched. Furthermore, when the surface properties of the first and second uneven structures are the same, when the decorative sheet is viewed from directly above, the first and second uneven structures are almost indistinguishable and the entire surface appears flat. However, when the decorative sheet is viewed from an angle above, the height difference between the first and second uneven structures can be used to distinguish and observe them. In this way, even when the surface properties of the first and second uneven structures are the same, different appearances can be provided depending on the angle from which the user views the decorative sheet. 【0192】 Furthermore, by designing the decorative sheet so that the surface properties of the first uneven structure and the second uneven structure are different, the variations in the tactile feel or appearance of the decorative sheet can be further increased. For example, if the decorative sheet is designed so that the specular gloss GS (60°) of the part corresponding to the first uneven structure and the part corresponding to the second uneven structure are different, the difference in gloss can contribute to expressing a three-dimensional effect similar to unevenness. 【0193】 Furthermore, in the decorative sheet 1 described above, the second gloss adjustment layer 6 matches the shape and position of the pattern ink layer 4. Therefore, in the decorative sheet 1, there are differences in color, pattern, and height between the second uneven structure corresponding to the pattern ink layer 4 and the first uneven structure in other parts (parts without the pattern ink layer 4). These differences allow for the expression of three-dimensionality in both visual and tactile aspects. Consequently, by appropriately selecting the color and pattern of the solid ink layer 3 and the pattern ink layer 4, this decorative sheet 1 can achieve a luxurious design expression similar to that of natural wood or natural stone. 【0194】 Thus, the decorative sheets described above allow for a high degree of design freedom in terms of their tactile feel and appearance. 【0195】Furthermore, in the decorative sheet 1, the first gloss adjustment layer 5 contains a cured product of a first ionizing radiation-curable resin as a resin curing product, and the first ionizing radiation-curable resin is a first mixture of acrylate and methacrylate. The acrylate contributes to improved scratch resistance, and the methacrylate contributes to improved adhesion between the first gloss adjustment layer 5 and the second gloss adjustment layer 6. Therefore, the decorative sheet 1 has excellent scratch resistance and adhesion between the gloss adjustment layers. 【0196】 Furthermore, the first uneven structure including the ridged portion 5B formed on the upper surface of the first gloss adjustment layer 5 by the method described above, and the second uneven structure including the ridged portion 6B formed on the upper surface of the second gloss adjustment layer 6 by the method described above, are finer than uneven structures formed by mechanical processing such as embossing. Since the decorative sheet 1 has such fine uneven structures on the upper surfaces of the first gloss adjustment layer 5 and the second gloss adjustment layer 6, it has a matte finish and excellent stain resistance and fingerprint resistance. 【0197】 <4> Modified decorative sheet 1 can be modified in various ways. 【0198】 For example, the second gloss adjustment layer 6 may have the same shape and position as the portion of the solid ink layer 3 that is not covered by the patterned ink layer 4. The decorative sheet 1, thus deformed, can express a three-dimensional effect with recesses in the portion corresponding to the patterned ink layer 4 and convex portions in the other portions. 【0199】 In the decorative sheet 1 described above, the protrusions on the upper surface of the second gloss adjustment layer 6 are ridged. These protrusions do not have to be ridged. For example, each of these protrusions may be a part of a particle. 【0200】 As described above, the decorative sheet 1 may further include a primer layer. Figure 7 is a cross-sectional view of a decorative material including a decorative sheet according to a modified example. 【0201】 The decorative material 11A shown in Figure 7 is the same as decorative material 11, except that it contains decorative sheet 1A instead of decorative sheet 1. Furthermore, decorative sheet 1A is the same as decorative sheet 1, except that it further contains a primer layer 7. 【0202】The primer layer 7 is provided between the first gloss adjustment layer 5 and the solid ink layer 3. The patterned ink layer 4 is located between the first gloss adjustment layer 5 and the solid ink layer 3. 【0203】 The primer layer 7 prevents water from penetrating from the surface of the decorative sheet to the base layer 2, thereby improving the water resistance of the decorative sheet. In this case, the primer layer 7 consists of a cured product of a resin composition containing a thermosetting resin. 【0204】 The thermosetting resin, for example, contains one or more of the following: an aqueous urethane dispersion, an aqueous epoxy dispersion, and an aqueous polyamine dispersion. As the aqueous dispersion, for example, one containing a carboxylic acid derivative with a polycarbonate backbone can be used. 【0205】 If the thermosetting resin is an aqueous dispersion containing a polyurethane resin, the polyurethane resin may contain a reaction product of a polyisocyanate and a polyol containing at least one of a polyester polyol and a polycarbonate polyol. This polyurethane resin may or may not have silanol groups. 【0206】 The cured product of the thermosetting resin preferably contains one or more selected from the group consisting of urethane bonds, ester bonds, carbonate bonds, and amide bonds. 【0207】 Furthermore, if a water-based dispersion or emulsion is used as at least a portion of the thermosetting resin, traces of the surfactant may remain in the primer layer 7. 【0208】 The above resin composition may further contain a third-ionizing radiation-curable resin in addition to the thermosetting resin. The third-ionizing radiation-curable resin further enhances the water resistance of the decorative sheet 1A. 【0209】The third-generation radiation-curable resin is, for example, an aqueous dispersion or emulsion containing at least one of a urethane acrylate and a polyurethane resin. As this dispersion or emulsion, for example, one containing a resin having an acryloyl group can be used. The cured product of the third-generation radiation-curable resin preferably contains one or more selected from the group consisting of urethane bonds, carbonate bonds, and amide bonds. 【0210】 In the primer layer 7, the proportion of the cured product of the third ionizing radiation-curable resin to the total amount of the cured product of the thermosetting resin may be 0% by mass, but is preferably 5% by mass or more, and more preferably 10% by mass or more. Furthermore, this proportion is preferably 100% by mass or less, and more preferably 95% by mass or less. 【0211】 To achieve high water resistance, the total proportion of cured monomers or oligomers with three or more functions in the cured resin product contained in the first gloss adjustment layer 5 is preferably 40% by mass or more, and more preferably 50% by mass or more. This proportion may also be 100% by mass. 【0212】 Examples of the present invention are described below. Note that the "particle size" described below refers to the "average particle size (D50)" mentioned above. 【0213】 <Example 1> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured by the following method. First, a basis weight of 50 g / m² was used. ２ Impregnated paper (GFR-506: manufactured by Kojin Co., Ltd.) was prepared as the base layer 2. On one side of the base layer 2, a solid ink layer 3 and a patterned ink layer 4 were formed in this order using oil-based nitrate cotton resin-based gravure printing ink (PCNT (PCRNT) various colors: manufactured by Toyo Ink Co., Ltd.). The pattern of the patterned ink layer 4 was a stripe pattern. For the formation of the patterned ink layer 4, the gravure printing method was used, and an ink was applied using a plate with a pattern area of ​​50% for the stripe pattern. As a result, a stripe pattern was obtained as the patterned ink layer 4, consisting of linear sections with a width of 1 mm arranged in the width direction at 1 mm intervals. 【0214】 Next, a coating solution for the first gloss-adjusting layer having the following composition was applied onto the solid ink layer 3 and the patterned ink layer 4. The coating solution for the first gloss-adjusting layer was applied so that the thickness of the first gloss-adjusting layer 5 was 10 μm. 【0215】 (Coating liquid for the first gloss adjustment layer) ・Ionizing radiation-curable resin R1 Type: Trimethylolpropane EO-modified triacrylate (EO 3 molar addition) Product name: Miramer M3130 (manufactured by Miwon) Amount: 50 parts by mass ・Ionizing radiation-curable resin R2 Type: Methoxypolyethylene glycol (400) methacrylate Product name: NK ester M-90G (manufactured by Shin Nakamura Chemical Co., Ltd.) Amount: 50 parts by mass ・Particle product name: Silysia 250N (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 5 μm Amount: 0.5 parts by mass. 【0216】 Subsequently, the first irradiation process was carried out. Specifically, under atmospheric pressure and in a nitrogen gas atmosphere with an oxygen concentration of 500 ppm, ultraviolet light with a wavelength of 172 nm was emitted from a Xe excimer lamp onto the surface of the first coating film, which consists of the first gloss adjustment layer coating liquid, with an integrated light intensity of 50 mJ / cm². ２ The irradiation was performed in such a manner that wrinkles were created on the surface of the first coating. 【0217】 Next, the second irradiation process was carried out. Specifically, the first coating film was irradiated with an electron beam as ionizing radiation, so that the absorbed dose of the first coating film was 5 kGy. This partially cured the first coating film. 【0218】 Next, a coating liquid for the second gloss adjustment layer having the following composition was printed onto the portion of the first coating film corresponding to the pattern ink layer 4. Specifically, using a gravure printing method, a plate with a pattern area of ​​50% was used to apply the coating liquid for the second gloss adjustment layer. The coating liquid for the second gloss adjustment layer was printed so that the thickness of the second gloss adjustment layer 6 was 5 μm. In this way, a stripe pattern was obtained as the second gloss adjustment layer 6, consisting of linear portions with a width of 1 mm arranged in the width direction at 1 mm intervals. 【0219】(Coating liquid for the second gloss adjustment layer) - Ionizing radiation-curable resin type: Trimethylolpropane EO-modified triacrylate (EO 6 molar added) Product name: Miramer M3160 (manufactured by Miwon) Amount: 100 parts by mass - Particle product name: Silysia 250N (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 5 μm Amount: 0.5 parts by mass. 【0220】 Next, the third irradiation process was carried out. Specifically, under atmospheric pressure and in a nitrogen gas atmosphere with an oxygen concentration of 500 ppm, ultraviolet light with a wavelength of 172 nm was used to illuminate the surface of the second coating film, which consists of the first coating film and the second gloss adjustment layer coating liquid, using a Xe excimer lamp, with an integrated light intensity of 50 mJ / cm². ２ The irradiation was performed in such a manner that wrinkles were created on the surface of the second coating. 【0221】 Next, the fourth irradiation process was carried out. Specifically, the first and second coating films were irradiated with ionizing radiation at a rate of 100 kGy to completely cure them, thereby forming the first gloss adjustment layer 5 and the second gloss adjustment layer 6. The first gloss adjustment layer 5 and the second gloss adjustment layer 6 are collectively referred to as the "surface protection layer." In this manner, the decorative sheet 1 was obtained. The area of ​​the upper surface of the first gloss adjustment layer 5 accounted for 50% of the total surface area of ​​the decorative sheet 1, and the area of ​​the surface of the second gloss adjustment layer 6 accounted for 50% of the total surface area of ​​the decorative sheet 1. 【0222】 <Example 2> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the amount of ionizing radiation-curable resin R1 in the coating liquid for the first gloss adjustment layer was 90 parts by mass and the amount of ionizing radiation-curable resin R2 was 10 parts by mass. 【0223】 <Example 3> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2, and the amount of ionizing radiation-curable resin R1 in the coating liquid for the first gloss adjustment layer was 90 parts by mass and the amount of ionizing radiation-curable resin R2 was 10 parts by mass. • Ionizing radiation-curable resin R2 Type: Isobornyl methacrylate Product name: Light ester IB-X (manufactured by Kyoeisha Chemical Co., Ltd.). 【0224】<Example 4> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2. • Ionizing radiation-curable resin R2 Type: EO-modified bisphenol A dimethacrylate (EO 10 mol added) Product name: NK ester BPE-500 (manufactured by Shin Nakamura Chemical Co., Ltd.). 【0225】 <Example 5> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2, and the amount of ionizing radiation-curable resin R1 in the coating liquid for the first gloss adjustment layer was 90 parts by mass and the amount of ionizing radiation-curable resin R2 was 10 parts by mass. ・Ionizing radiation-curable resin R2 Type: EO-modified bisphenol A dimethacrylate (EO 10 molar addition) Product name: NK ester BPE-500 (manufactured by Shin Nakamura Chemical Co., Ltd.). 【0226】 <Example 6> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2, and the amount of ionizing radiation-curable resin R1 in the coating liquid for the first gloss adjustment layer was 80 parts by mass and the amount of ionizing radiation-curable resin R2 was 20 parts by mass. • Ionizing radiation-curable resin R2: Type: Polyethylene glycol (200) dimethacrylate; Product name: NK ester 4G (manufactured by Shin-Nakamura Chemical Co., Ltd.). 【0227】 <Example 7> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2. • Ionizing radiation-curable resin R2 Type: Trimethylolpropane EO-modified trimhaacrylate (EO 3 molar addition) Product name: NK ester TMPT-3EO (manufactured by Shin-Nakamura Chemical Co., Ltd.). 【0228】<Example 8> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin R2. • Ionizing radiation-curable resin R2 Type: Trimethylolpropane PO-modified trimhaacrylate (PO 3 molar addition) Product name: NK ester TMPT-3PO (manufactured by Shin Nakamura Chemical Co., Ltd.). 【0229】 <Example 9> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin in the coating liquid for the second gloss adjustment layer. • Type of ionizing radiation-curable resin: Trimethylolpropane EO-modified triacrylate (EO 3 molar addition) Product name: Miramer M3130 (manufactured by Miwon). 【0230】 <Example 10> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin in the coating liquid for the second gloss adjustment layer. • Type of ionizing radiation-curable resin: Ethylene glycol diacrylate (EO 9 molar addition) Product name: Light acrylate 9EG-A (manufactured by Kyoeisha Chemical Co., Ltd.). 【0231】 <Example 11> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the following resin was used as the ionizing radiation-curable resin in the coating liquid for the second gloss adjustment layer. • Type of ionizing radiation-curable resin: Ethoxylated pentaerythritol tetraacrylate (EO 35 molar addition) Product name: NK ester ATM-35E (manufactured by Shin Nakamura Chemical Co., Ltd.). 【0232】 <Example 12> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1, except that the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm, and the coating liquid for the second gloss adjustment layer was printed so that the thickness of the second gloss adjustment layer 6 was 2 μm. 【0233】<Example 13> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured using the same method as in Example 1, except for the following points. Specifically, in this example, the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm. Also, particles were omitted in the coating liquid for the second gloss adjustment layer. Then, the coating liquid for the second gloss adjustment layer was printed so that the thickness of the second gloss adjustment layer 6 was 3 μm. 【0234】 <Example 14> Except for the following points, the decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1. Specifically, in this example, the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm. In addition, the following coating liquid for the second gloss adjustment layer was used. 【0235】 (Coating liquid for the second gloss adjustment layer) ・Ionizing radiation-curable resin 1 Type: Trimethylolpropane EO-modified triacrylate (6 moles of EO added) Product name: Miramer M3160 (manufactured by Miwon) Amount: 60 parts by mass ・Ionizing radiation-curable resin 2 Type: Dipentaerythritol hexaacrylate Product name: Miramer M600 (manufactured by Miwon) Amount: 40 parts by mass ・Particle product name: Silysia 250N (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 5 μm Amount: 0.5 parts by mass. 【0236】 <Example 15> Except for the following points, the decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1. Specifically, in this example, the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm. The following coating liquid for the second gloss adjustment layer was also used. 【0237】 (Coating liquid for the second gloss adjustment layer) ・Ionizing radiation-curable resin 1 Type: Trimethylolpropane EO-modified triacrylate (6 moles of EO added) Product name: Miramer M3160 (manufactured by Miwon) Amount: 40 parts by mass ・Ionizing radiation-curable resin 2 Type: Dipentaerythritol hexaacrylate Product name: Miramer M600 (manufactured by Miwon) Amount: 60 parts by mass ・Particle Product name: Silysia 250N (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 5 μm Amount: 0.5 parts by mass. 【0238】<Example 16> Except for the following points, the decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1. Specifically, in this example, the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm. The following coating liquid for the second gloss adjustment layer was used. The coating liquid for the second gloss adjustment layer was printed so that the thickness of the second gloss adjustment layer 6 was 14 μm. 【0239】 (Coating liquid for the second gloss adjustment layer) ・Ionizing radiation-curable resin 1 Type: Trimethylolpropane EO-modified triacrylate (6 moles of EO added) Product name: Miramer M3160 (manufactured by Miwon) Amount: 40 parts by mass ・Ionizing radiation-curable resin 2 Type: Dipentaerythritol hexaacrylate Product name: Miramer M600 (manufactured by Miwon) Amount: 60 parts by mass ・Particle Product name: Silysia 250N (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 5 μm Amount: 0.5 parts by mass. 【0240】 <Example 17> The decorative sheet 1 described with reference to Figures 1 to 6 was manufactured using the same method as in Example 1, except for the following points. Specifically, in this example, the amount of particles in the coating liquid for the first gloss adjustment layer was set to 20 parts by mass. The coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm, and the first irradiation step was omitted. In addition, the amount of particles in the coating liquid for the second gloss adjustment layer was set to 20 parts by mass, and the third irradiation step was omitted. 【0241】 <Example C1> In the coating liquid for the first gloss adjustment layer, the amount of ionizing radiation-curable resin R1 was set to 100 parts by mass, and the ionizing radiation-curable resin R2 was omitted. In the same manner as in Example 1, a decorative sheet similar to that described with reference to Figures 1 to 6 was manufactured. 【0242】 <Example C2> Except that the ionizing radiation-curable resin R1 was omitted from the coating liquid for the first gloss adjustment layer and the amount of ionizing radiation-curable resin R2 was set to 100 parts by mass, and the coating liquid for the first gloss adjustment layer was applied so that the thickness of the first gloss adjustment layer 5 was 5 μm, a decorative sheet similar to that described with reference to Figures 1 to 6 was manufactured using the same method as in Example 1. 【0243】<Example C3> Except for the following points, the decorative sheet 1 described with reference to Figures 1 to 6 was manufactured in the same manner as in Example 1. Specifically, in this example, the ionizing radiation-curable resin R1 was omitted from the first gloss adjustment layer coating liquid, and the amount of ionizing radiation-curable resin R2 was set to 100 parts by mass. The first gloss adjustment layer coating liquid was then applied so that the thickness of the first gloss adjustment layer 5 was 5 μm. The following second gloss adjustment layer coating liquid was also used. 【0244】 (Coating liquid for the second gloss adjustment layer) ・Ionizing radiation-curable resin 1 Type: Trimethylolpropane EO-modified triacrylate (6 moles of EO added) Product name: Miramer M3160 (manufactured by Miwon) Amount: 40 parts by mass ・Ionizing radiation-curable resin 2 Type: Dipentaerythritol hexaacrylate Product name: Miramer M600 (manufactured by Miwon) Amount: 60 parts by mass ・Particle Product name: Silysia 310P (manufactured by Fuji Silysia Chemical Co., Ltd.) Particle size: 2 μm Amount: 0.1 parts by mass. 【0245】 <Evaluation> The following evaluation was performed on each of the above decorative sheets. Those rated "AAA," "AA," or "A" were deemed acceptable as they had no problems in actual use. 【0246】 (1) Thickness of the gloss adjustment layer The thickness of the first gloss adjustment layer was measured using the same method as described above. Specifically, the decorative sheet was embedded in a resin such as a cold-curing epoxy resin or a UV-curing resin, and the resin was allowed to cure completely. Then, it was cut so that the cross-section of the decorative sheet was exposed, and the measurement surface was obtained by mechanical polishing. 【0247】 Next, a cross-section of the second gloss adjustment layer was imaged using a Carl Zeiss Microscopy SIGMA500 scanning electron microscope. For this imaging, the acceleration voltage was set to 0.5 keV (low acceleration voltage), the imaging mode was SE2 mode, and the magnification was 2000x. No sputtering was performed on the measurement sample. 【0248】Next, from this cross-sectional image, the dimensions of the second gloss adjustment layer in the width direction of the ridged portion and the area of ​​the cross-section of the second gloss adjustment layer were determined. By dividing this area by the above dimensions, the thickness of the first gloss adjustment layer was calculated. The thickness obtained in this way was equal to the thickness of the coating film made of the coating liquid for the first gloss adjustment layer. The thickness of the second gloss adjustment layer was also measured using the same method as above. 【0249】 (2) Glossiness The glossiness was measured using micro-gloss60°xs (manufactured by BYK Corporation) to obtain the specular gloss GS(60°). The specular gloss GS(60°) of the first gloss adjustment layer and the specular gloss GS(60°) of the second gloss adjustment layer were measured separately. The "60° gloss value" in Tables 1 to 4 below represents this specular gloss GS(60°). 【0250】 (3) Adhesion The adhesion of the second gloss adjustment layer to the first gloss adjustment layer was evaluated by a grid test specified in JIS K5400 (now obsolete). Here, cuts were made on the surface of the decorative sheet at 1 mm intervals, with a depth exceeding the interface between the first gloss adjustment layer and the second gloss adjustment layer. This created 100 squares arranged in a grid pattern. Next, adhesive tape was applied to the surface of the decorative sheet, and then the adhesive tape was peeled off the decorative sheet. The number of squares remaining on the decorative sheet was then counted, and the adhesion was evaluated by referring to this number according to the following criteria. 【0251】 AAA: There were 100 squares remaining. AA: There were between 95 and 99 squares remaining. A: There were between 90 and 94 squares remaining. B: There were 89 or fewer squares remaining. 【0252】 (4) Each decorative sheet was attached to the wood substrate B using a scratch-resistant urethane adhesive. Subsequently, a steel wool rubbing test was conducted to evaluate scratch resistance. Specifically, the decorative sheet was rubbed back and forth 20 times with steel wool while applying a load of 100g, and scratches and changes in gloss on the surface of the decorative sheet were visually observed. 【0253】The evaluation criteria were as follows: AAA: No scratches or changes in gloss occurred on the surface. AA: Minor scratches or changes in gloss occurred on a part of the surface. A: Minor scratches or changes in gloss occurred on the surface. B: Significant scratches or changes in gloss occurred on the surface. 【0254】 (5) Stain Resistance As a stain resistance evaluation, a stain A test as specified in the Japanese Agricultural Standards (JAS) was conducted. Specifically, lines 10 mm wide were drawn on the surface protective layer of each decorative sheet using blue ink, black quick-drying ink, and red crayon, and left for 4 hours. After that, the lines of blue ink, black quick-drying ink, and red crayon were wiped off with a cloth soaked in ethanol. 【0255】 The evaluation criteria were as follows: AAA: Each colored line could be easily wiped off. AA: Some of each colored line could be wiped off, but some slight stains remained. A: Some of each colored line could be wiped off, but some stains remained. B: It was not possible to wipe off any of the colored lines. 【0256】 (6) Fingerprint Resistance As part of the evaluation of fingerprint resistance, the ability to wipe away fingerprints was assessed. The glossiness at 60 degrees of the surface of each decorative sheet was measured and defined as the "initial glossiness". Subsequently, a fingerprint resistance evaluation solution was applied to the surface protective layer of each decorative sheet, and then the fingerprint resistance evaluation solution that had adhered to the surface of the decorative sheet was wiped off. After that, the glossiness at 60 degrees of the area from which the fingerprint resistance evaluation solution had been wiped off was measured and defined as the "glossiness after wiping". A higher fatty acid was used as the fingerprint resistance evaluation solution. 【0257】 The fingerprint removal rate was calculated using the following formula: Fingerprint removal rate (%) = (Glossiness after wiping / Initial glossiness) × 100 The evaluation criteria were as follows: AAA: 80% or more and less than 200% AA: 70% or more and less than 80%, or 200% or more and less than 250% A: 50% or more and less than 70%, or 250% or more and less than 300% B: Less than 50%, or 300% or more. 【0258】(7) Root Mean Square Slope Sdq The root mean square slope Sdq of the surface protective layer was determined as described in the detailed explanation above. In Tables 1 to 4 below, "Sdq" represents the root mean square slope Sdq of the surface protective layer. 【0259】 The evaluation results are shown in Tables 1 to 4. In Tables 1 to 4, "Percentage of Moles of Methacryloyl Groups" represents the percentage of moles of methacryloyl groups in the total number of moles of acryloyl groups and moles of methacryloyl groups. In Tables 1 to 4, the "L* value," "a* value," and "b* value" of the substrate represent the color of the substrate for forming the first gloss adjustment layer 5 (i.e., the substrate with the solid ink layer 3 and pattern ink layer 4 formed on the base layer 2) using the L*a*b* method. The L*a*b* method is a method of quantifying color using the L*a*b* color system, which is standardized by the International Commission on Illumination (CIE) and adopted in JIS Z8781-4:2013. Furthermore, in Tables 1 to 4, "First Gloss Adjustment Layer / Second Gloss Adjustment Layer (Area Ratio)" represents the ratio (%) of the upper surface area of ​​the first gloss adjustment layer 5 to the total surface area of ​​the decorative sheet 1 / the ratio (%) of the surface area of ​​the second gloss adjustment layer 6 to the total surface area of ​​the decorative sheet 1. 【0260】 【0261】 【0262】 【0263】 【0264】In the decorative sheets according to Examples 1 to 17, the second gloss adjustment layer 6 matched the shape and position of the pattern ink layer 4. Furthermore, in the decorative sheets according to Examples 1 to 11 and 17, the specular gloss GS (60°) of the second gloss adjustment layer 6 was lower than that of the first gloss adjustment layer 5, while in the decorative sheets according to Examples 12 to 16, the specular gloss GS (60°) of the second gloss adjustment layer 6 was higher than that of the first gloss adjustment layer 5. Therefore, in these decorative sheets, differences in color, pattern, and height exist between the second uneven structure in the part corresponding to the pattern ink layer 4 and the first uneven structure in other parts (parts without the pattern ink layer 4), and these differences made it possible to express a three-dimensional effect both visually and tactilely. 【0265】 Furthermore, as shown in Tables 1 to 4, the decorative sheets according to Examples 1 to 16 showed sufficient performance in terms of adhesion, scratch resistance, stain resistance, and fingerprint resistance. The decorative sheet according to Example 17 did not undergo the first irradiation step (excimer light irradiation) and the third irradiation step (excimer light irradiation) to form ridges on the surface, but it showed sufficient performance in terms of adhesion, scratch resistance, and stain resistance. In contrast, the decorative sheet according to Example C1 was able to form ridges on the surface, but its performance in terms of adhesion, scratch resistance, and stain resistance was insufficient. Furthermore, the decorative sheets according to Examples C2 and C3 were unable to form ridges on the surface despite undergoing the first irradiation step (excimer light irradiation) and the third irradiation step (excimer light irradiation), and their performance in terms of scratch resistance, stain resistance, and fingerprint resistance was insufficient. 【0266】 <Example 18> Except for the following points, decorative sheet 1A was manufactured in the same manner as described above for decorative sheet 1 in Example 1, with reference to Figure 7. That is, in this example, prior to applying the coating liquid for the first gloss adjustment layer, a primer coating liquid having the following composition was applied to the solid ink layer 3 and the patterned ink layer 4, and the resulting coating film was dried. The primer coating liquid was applied so that the thickness of the primer layer 7 was 5 μm. The coating film was dried by heating it to 100°C. 【0267】(Primer layer coating liquid) - Thermosetting resin RB Type: Water-based thermosetting resin (polycarbonate type) Product name: Takelac (registered trademark) WS-5100 (manufactured by Mitsui Chemicals, Inc.) Amount: 100 parts by mass. 【0268】 The coating liquid for the first gloss adjustment layer was applied on top of the above coating film. This coating film was heated to 120°C after the fourth irradiation step to fully cure it. This obtained the primer layer 7. 【0269】 <Example 19> Except for the following points, decorative sheet 1A was manufactured in the same manner as described above for decorative sheet 1 in Example 1, with reference to Figure 7. That is, in this example, prior to applying the coating liquid for the first gloss adjustment layer, a primer coating liquid having the following composition was applied to the solid ink layer 3 and the patterned ink layer 4, the resulting coating film was dried, and then the coating film was irradiated with ionizing radiation. The primer coating liquid was applied so that the thickness of the primer layer 7 was 5 μm. The coating film was dried by heating it to 100°C. The coating film was irradiated with an electron beam as ionizing radiation so that the absorbed dose was 100 kGy. 【0270】 (Primer layer coating liquid) ・Ionizing radiation-curable resin RA Type: Water-based UV-curable resin Product name: Shiko (registered trademark) UV-W300 (manufactured by Mitsubishi Chemical Corporation) Amount: 50 parts by mass ・Thermosetting resin RB Type: Water-based thermosetting resin (polycarbonate type) Product name: Takelac (registered trademark) WS-5100 (manufactured by Mitsui Chemicals, Inc.) Amount: 50 parts by mass. 【0271】 The coating liquid for the first gloss adjustment layer was applied on top of the above coating film. This coating film was heated to 120°C after the fourth irradiation step to fully cure it. This obtained the primer layer 7. 【0272】 <Example 20> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 2, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0273】<Example 21> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 2, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0274】 <Example 22> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 3, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0275】 <Example 23> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 3, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0276】 <Example 24> Except for the following points, decorative sheet 1A was manufactured in the same manner as described above for decorative sheet 1 in Example 4, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0277】 <Example 25> Except for the following points, decorative sheet 1A was manufactured in the same manner as described above for decorative sheet 1 in Example 4, with reference to Figure 7. That is, in this example, prior to applying the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0278】 <Example 26> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 5, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0279】 <Example 27> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 5, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0280】 <Example 28> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 6, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0281】 <Example 29> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 6, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0282】 <Example 30> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 7, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0283】 <Example 31> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 7, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0284】 <Example 32> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 8, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0285】 <Example 33> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 8, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0286】 <Example 34> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 9, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0287】 <Example 35> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 9, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0288】 <Example 36> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 10, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0289】 <Example 37> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 10, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0290】<Example 38> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 11, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0291】 <Example 39> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 11, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0292】 <Example 40> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 12, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0293】 <Example 41> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 12, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0294】 <Example 42> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 13, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0295】 <Example 43> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 13, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0296】 <Example 44> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 14, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0297】 <Example 45> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 14, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0298】 <Example 46> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 15, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0299】 <Example 47> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 15, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0300】 <Example 48> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 16, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0301】<Example 49> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 16, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0302】 <Example 50> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 17, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 18. 【0303】 <Example 51> Except for the following points, the decorative sheet 1A was manufactured in the same manner as described above for the decorative sheet 1 in Example 17, with reference to Figure 7. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer 7 was formed on the solid ink layer 3 and the patterned ink layer 4 in the same manner as in Example 19. 【0304】 <Example C4> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C1. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 18. 【0305】 <Example C5> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C1. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 19. 【0306】 <Example C6> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C2. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 18. 【0307】<Example C7> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C2. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 19. 【0308】 <Example C8> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C3. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 18. 【0309】 <Example C9> Except for the following points, a decorative sheet similar to that described with reference to Figure 7 was manufactured in the same manner as described above in Example C3. That is, in this example, prior to the application of the coating liquid for the first gloss adjustment layer, a primer layer was formed on the solid ink layer and the patterned ink layer in the same manner as in Example 19. 【0310】 <Evaluation> The following evaluation was performed on each of the above decorative sheets. Those rated "AAA," "AA," or "A" were deemed acceptable as they had no problems in actual use. 【0311】 (1) The thicknesses of the first and second gloss adjustment layers were measured using the same method as described above. The thickness of the primer layer was also measured using the same method. 【0312】 (2) Glossiness The specular gloss GS (60°) of the first gloss adjustment layer and the specular gloss GS (60°) of the second gloss adjustment layer were measured using the same method as described above. The "60° gloss value" in Tables 5 to 12 below represents this specular gloss GS (60°). 【0313】 (3) Adhesion The adhesion of the second gloss adjustment layer to the first gloss adjustment layer was evaluated using the same method as described above. 【0314】 (4) Scratch resistance The scratch resistance of the decorative sheet was evaluated using the same method as described above. 【0315】(5) Stain resistance The stain resistance of the decorative sheet was evaluated using the same method as described above. 【0316】 (6) Fingerprint resistance The fingerprint resistance of the decorative sheet was evaluated using the same method as described above. 【0317】 (7) Root Mean Square Slope Sdq The root mean square slope Sdq of the surface protective layer was determined using the same method as described above. In Tables 5 to 12 below, "Sdq" represents the root mean square slope Sdq of the surface protective layer. 【0318】 (8) Each decorative sheet was attached to the wood substrate B using a water-resistant urethane adhesive. Water was dropped onto the surface protective layer of each decorative sheet, a watch glass was placed over it, and it was left for 24 hours. After that, the water was wiped off the surface protective layer and the decorative sheet was observed. 【0319】 The evaluation criteria were as follows: AAA: No stains or signs of water absorption whatsoever. AA: Some stains or signs of water absorption were observed, but they were difficult to identify. A: Some stains or signs of water absorption were observed, and they were relatively easy to identify. B: Signs of water absorption were clearly visible throughout. 【0320】 The evaluation results are shown in Tables 5 to 12. In Tables 5 to 12, "Percentage of Moles of Methacryloyl Groups" represents the percentage of moles of methacryloyl groups in the total number of moles of acryloyl groups and moles of methacryloyl groups. Also in Tables 5 to 12, the "L* value," "a* value," and "b* value" of the substrate represent the color of the substrate for forming the first gloss adjustment layer 5 (i.e., the substrate layer 2 on which the solid ink layer 3, pattern ink layer 4, and primer layer 7 are formed) using the L*a*b* method. The L*a*b* method is a method of quantifying color using the L*a*b* color system, which is standardized by the International Commission on Illumination (CIE) and adopted in JIS Z8781-4:2013. Furthermore, in Tables 5 to 12, "First Gloss Adjustment Layer / Second Gloss Adjustment Layer (Area Ratio)" represents the ratio (%) of the upper surface area of ​​the first gloss adjustment layer 5 to the total surface area of ​​the decorative sheet 1 / the ratio (%) of the surface area of ​​the second gloss adjustment layer 6 to the total surface area of ​​the decorative sheet 1. 【0321】 【0322】 【0323】 【0324】 【0325】 【0326】 【0327】 【0328】 【0329】 In the decorative sheets according to Examples 18 to 51, the second gloss adjustment layer 6 matched the shape and position of the pattern ink layer 4. Furthermore, in the decorative sheets according to Examples 18 to 39, 50 and 51, the specular gloss GS (60°) of the second gloss adjustment layer 6 was lower than that of the first gloss adjustment layer 5, while in the decorative sheets according to Examples 40 to 49, the specular gloss GS (60°) of the second gloss adjustment layer 6 was higher than that of the first gloss adjustment layer 5. Therefore, in these decorative sheets, differences in color, pattern, and height exist between the second uneven structure in the part corresponding to the pattern ink layer 4 and the first uneven structure in other parts (parts without the pattern ink layer 4), and these differences made it possible to express a three-dimensional effect both visually and tactilely. 【0330】Furthermore, as shown in Tables 5 to 12, the decorative sheets according to Examples 18 to 49 showed sufficient performance in terms of adhesion, scratch resistance, stain resistance, and fingerprint resistance. The decorative sheets according to Examples 50 and 51 did not undergo the first irradiation step (excimer light irradiation) and the third irradiation step (excimer light irradiation) to form ridges on the surface, but showed sufficient performance in terms of adhesion, scratch resistance, and stain resistance. In contrast, the decorative sheets according to Examples C4 and C5 were able to form ridges on the surface, but their performance in terms of adhesion, scratch resistance, and stain resistance was insufficient. Furthermore, the decorative sheets according to Examples C6 to C9 were unable to form ridges on the surface despite undergoing the first irradiation step (excimer light irradiation) and the third irradiation step (excimer light irradiation), and their performance in terms of scratch resistance, stain resistance, and fingerprint resistance was insufficient. 【0331】 Furthermore, as shown in Tables 5 to 12, the decorative sheets according to Examples 1 to 51 demonstrated sufficient water resistance. In addition, as in Examples 21, 23, 27, 31, and 33, when a material with a large total proportion of trifunctional or more components in the solid content was used for the first gloss adjustment layer, and a material with a large proportion of ionizing radiation-curable resin in the solid content was used as the primer coating liquid, particularly excellent water resistance was achieved. 【0332】 1... Decorative sheet, 1A... Decorative sheet, 2... Raw material layer, 3... Solid ink layer, 4... Patterned ink layer, 5... First gloss adjustment layer, 5A... Core section, 5B... Ribbed section, 5C... Lowest position, 5D... Highest position, 6... Second gloss adjustment layer, 6A... Core section, 6B... Ribbed section, 6C... Lowest position, 6D... Highest position, 7... Primer layer, 11... Decorative material, 11A... Decorative material, B... Base material.

Claims

1. A decorative sheet comprising a base layer and a surface protection layer, wherein the surface protection layer comprises a first gloss adjustment layer provided on the base layer and containing a cured product of a first ionizing radiation-curable resin as a resin curing product, and a second gloss adjustment layer partially covering the upper surface of the first gloss adjustment layer and containing a cured product of a second ionizing radiation-curable resin as a resin curing product, wherein the upper surface of the first gloss adjustment layer has a first uneven structure in at least the area not covered by the second gloss adjustment layer, and the surface of the second gloss adjustment layer has a second uneven structure.

2. The decorative sheet according to claim 1, wherein each of the first uneven structure and the second uneven structure includes a plurality of ridge-like portions that protrude in a ridge-like manner.

3. The decorative sheet according to claim 1 or 2, wherein the first uneven structure and the second uneven structure have different surface properties.

4. The decorative sheet according to any one of claims 1 to 3, wherein the portion corresponding to the first uneven structure and the portion corresponding to the second uneven structure have different specular gloss GS (60°).

5. The decorative sheet according to any one of claims 1 to 4, wherein the surface of the surface protective layer has a root mean square slope Sdq within the range of 1.0 to 2.

5.

6. A decorative sheet according to any one of claims 1 to 5, further comprising a patterned ink layer interposed between the base layer and the surface protective layer, wherein, when observed from the thickness direction, the shape of each of the printed patterns included in the patterned ink layer and the shape of each of the openings in the printed patterns are different from the shape of the protrusions or recesses included in the second uneven structure.

7. The decorative sheet according to any one of claims 1 to 6, wherein the first ionizing radiation-curable resin is a first mixture of acrylate and methacrylate.

8. The decorative sheet according to claim 7, wherein in the first ionizing radiation-curable resin, the ratio of the number of moles of methacryloyl groups to the total number of moles of acryloyl groups is within the range of 3% to 50%.

9. The decorative sheet according to claim 7 or 8, wherein the methacrylate is a monofunctional, difunctional, or trifunctional methacrylate.

10. The decorative sheet according to any one of claims 7 to 9, wherein the second ionizing radiation-curable resin is acrylate or a second mixture of acrylate and methacrylate, and the ratio of the number of moles of methacryloyl groups to the total number of moles of acryloyl groups and methacryloyl groups in the second mixture is smaller than that of the first mixture.

11. The decorative sheet according to any one of claims 7 to 10, wherein the first ionizing radiation-curable resin contains a bifunctional or more acrylate having a repeating structure as the acrylate, and the second ionizing radiation-curable resin contains a bifunctional or more acrylate having a repeating structure.

12. The decorative sheet according to claim 11, wherein the number of repetitions of the repeating structure in the acrylate contained in the first ionizing radiation-curable resin and the second ionizing radiation-curable resin is 3 or more.

13. The decorative sheet according to any one of claims 1 to 12, wherein the thickness of each of the first gloss-adjusting layer and the second gloss-adjusting layer is within the range of 2 μm or more and 20 μm or less.

14. The decorative sheet according to any one of claims 1 to 13, wherein each of the first gloss-adjusting layer and the second gloss-adjusting layer further contains particles with an average particle size of 20 μm or less.

15. The decorative sheet according to claim 14, wherein, when the mass of the first ionizing radiation-curable resin is 100 parts by mass, the mass of the particles contained in the first gloss-adjusting layer is in the range of 0.5 parts by mass or more and 20 parts by mass or less, and when the mass of the second ionizing radiation-curable resin is 100 parts by mass, the mass of the particles contained in the second gloss-adjusting layer is in the range of 0.5 parts by mass or more and 20 parts by mass or less.

16. The decorative sheet according to any one of claims 1 to 15, wherein the portion corresponding to the second uneven structure has a lower specular gloss GS (60°) compared to the portion corresponding to the first uneven structure, the portion corresponding to the first uneven structure has a specular gloss GS (60°) of 0.5 or more, and the portion corresponding to the second uneven structure has a specular gloss GS (60°) of 25 or less.

17. The decorative sheet according to any one of claims 1 to 15, wherein the portion corresponding to the second uneven structure has a higher specular gloss GS (60°) compared to the portion corresponding to the first uneven structure, the portion corresponding to the first uneven structure has a specular gloss GS (60°) of 25 or less, and the portion corresponding to the second uneven structure has a specular gloss GS (60°) of 0.5 or more.

18. The decorative sheet according to any one of claims 1 to 17, wherein the absolute value of the difference between the specular gloss GS(60°) of the portion corresponding to the first uneven structure and the specular gloss GS(60°) of the portion corresponding to the second uneven structure is 1 or more.

19. A decorative sheet according to any one of claims 1 to 18, further comprising a primer layer interposed between the base layer and the surface protective layer, wherein the primer layer comprises a cured product of a thermosetting resin, the thermosetting resin being an aqueous dispersion containing a polyurethane resin, and the polyurethane resin contained in the thermosetting resin comprising a reaction product of polyisocyanate and a polyol containing at least one of polyester polyol and polycarbonate polyol.

20. The decorative sheet according to claim 19, wherein the primer layer further comprises a cured product of a third ionizing radiation-curable resin, and the third ionizing radiation-curable resin is an aqueous dispersion or emulsion containing at least one of a urethane acrylate and a polyurethane resin.

21. The decorative sheet according to claim 20, wherein the total proportion of cured monomers or oligomers with three or more functionalities in the cured resin product contained in the first gloss-adjusting layer is 40% by mass or more.

22. A decorative material comprising a decorative sheet according to any one of claims 1 to 21 and a substrate to which the decorative sheet is attached.

23. The process includes forming a first coating film containing a first ionizing radiation-curable resin as the resin on a raw material layer, partially curing the first coating film, forming a second coating film containing a second ionizing radiation-curable resin as the resin on the partially cured first coating film so as to partially cover the upper surface of the first coating film, and fully curing the first coating film and the second coating film, wherein the partial curing of the first coating film includes a first irradiation step of irradiating the first coating film with light having a wavelength of 200 nm or less, and a second irradiation step of subsequently irradiating the first coating film with ionizing radiation or ultraviolet light, and the full curing of the first coating film and the second coating film includes a third irradiation step of irradiating the second coating film with light having a wavelength of 200 nm or less, A method for manufacturing a decorative sheet, comprising the following steps: irradiating the first coating film and the second coating film with ionizing radiation, or irradiating them with ultraviolet light having a longer wavelength than the light irradiated in the third irradiation step; and a fourth irradiation step.

24. The method for producing a decorative sheet according to claim 23, wherein the first ionizing radiation-curable resin is a first mixture of acrylate and methacrylate.

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