Decorative sheet, decorative material, and method of producing decorative sheet

A method of producing a decorative sheet, comprising:

• a transparent thermoplastic resin layer forming process of forming a transparent thermoplastic resin layer on one surface of a thermoplastic resin substrate layer;
• and
• a surface protective layer forming process of forming a surface protective layer formed by laminating at least two layers on the transparent thermoplastic resin layer,
• characterized in that the surface protective layer forming process includes forming at least an outermost layer that is a layer located furthest from the transparent thermoplastic resin layer among layers constituting the surface protective layer, such that
• the outermost layer contains an ionizing radiation-curable resin containing a multifunctional hexamethylene diisocyanate oligomer at a weight ratio of 60% or more, and
• the arithmetic mean height of a profile curve measured from the outermost layer in accordance with JIS B 0601 is 15 μm or more, and the maximum height of the profile curve is 38 μm or more.