Insulating sheet and laminate

An insulating sheet comprising:

• a thermosetting component;
• and
• a thermally conductive filler,
• the thermally conductive filler containing boron nitride,
• the insulating sheet having a first surface on one side in a thickness direction and a second surface on the other side in the thickness direction, and
• wherein a first content of the boron nitride in 100% by volume of a region having a thickness of 10% of a thickness of the sheet, from the first surface toward the second surface is smaller than a third content of the boron nitride in 100% by volume of a region having a thickness of 80% of the thickness of the sheet, that is from a position 1/10 of the thickness of the sheet to a position 9/10 of the thickness of the sheet from the first surface toward the second surface,
• a fourth content of the boron nitride in 100% by volume of a region having a thickness of 10% of the thickness of the sheet, from the second surface toward the first surface, is smaller than the third content,
• the first content is 25% by volume or more and 65% by volume or less, the fourth content is 25% by volume or more and 65% by volume or less and the third content is 25% by volume or more and 85% by volume or less, and
• a content of the boron nitride in the entire insulating sheet is 30% by volume or more in 100% by volume of the entire insulating sheet.