Decorative sheets

A decorative sheet, comprising:

• a primary film;
• a transparent resin layer;
• and
• a surface protective layer, laminated in this order, wherein
• the surface protective layer is formed of a plurality of layers,
• a layer of the surface protective layer located on an outermost surface is a first surface protective layer, and a layer underlying the first surface protective layer is a second surface protective layer,
• the first surface protective layer includes one or more ionizing radiation-curable resins having an erosion rate E in a range of 0.10 μm/g or more and 0.45 μm/g or less, and one or more thermosetting resins having an erosion rate E in a range of 0.30 μm/g or more and 0.6 μm/g or less, the first surface protective layer has an erosion rate E in a range of 0.2 μm/g or more and 0.45 μm/g or less, the erosion rate E of the one or more ionizing radiation-curable resins, the one or more thermosetting resins or the first protective layer being measured by using polygonal alumina particles having an average particle size (D50) of 1.2 μm, and
• a mass ratio between the ionizing radiation-curable resin and the thermosetting resin (ionizing radiation-curable resin/thermosetting resin) is 95/5 to 40/60.