Electrical steel sheet and method for manufacturing the same

A non-oriented electrical steel sheet, comprising:

• a base iron;
• and
• an insulating film having a thickness of 0.3 μm to 0.8 μm directly formed on a surface of the base iron;
• wherein the insulating film contains:
• a first component:
• 100 parts by mass, the first component containing:
• a metal phosphate:
• 100 parts by mass;
• one or more resins selected from the group consisting of an acrylic resin, an epoxy resin and a polyester resin which have an average particle size of 0.05 μm to 0.50 μm in an amount of 1 part by mass to 50 parts by mass;
• and
• a phosphonic acid;
• a second component comprising dispersion or powder of a fluorine resin having an average particle size of 0.05 μm to 0.35 μm in an amount of 0.5 parts by mass to 10 parts by mass;
• and
• other component comprising one or more selected from the group consisting of titanate and tungstate;
• wherein the fluorine resin is one or more of tetrafluoroethylene-perfluoroalkylvinyl ether copolymer, tetrafluoroethylene-ethylene copolymer, or chlorotrifluoroethylene-ethylene copolymer,
• wherein the non-oriented electrical steel sheet has interlayer resistance of 10Ω·cm2/piece or more, and
• wherein the base iron comprises 0.1-4.0 mass % Si, 0.05-3.0 mass % Al, 0.01-1.0 mass % Mn, 0.01-1.0 mass % Sn, less than 100 ppm S, less than 100 ppm N, less than 100 ppm C, and a balance comprising Fe and inevitable impurities.