Decorative sheet and decorative panel

A decorative sheet comprising, in sequence, a first olefin resin layer, a second olefin resin layer, and a surface-protecting layer, the decorative sheet having depressions formed from the outermost face of the surface-protecting layer,

• wherein the first olefin resin layer is a polyethylene sheet,
• wherein the second olefin resin layer is a homo-polypropylene sheet,
• wherein the surface-protecting layer comprises a difunctional urethane acrylate oligomer and a hexafunctional aliphatic urethane acrylate oligomer,
• wherein the second olefin resin layer comprises a crystal nucleating agent, and the content of the crystal nucleating agent in the second olefin resin layer is 0.01 to 0.1 parts by mass, per 100 parts by mass of the resin component that forms the second olefin resin layer,
• wherein the first olefin resin layer has a thickness of 55 to 85 μm, the second olefin resin layer has a thickness of 55 to 85 μm, and the surface-protecting layer has a thickness of 3 to 45 μm, and
• wherein indentation hardness HIT2 of the second olefin resin layer and indentation hardness HIT1 of the surface-protecting layer satisfy the following formulas (1) and (2):
• 140 MPa>HIT2≥100 MPa (1);
• and
• HIT1>HIT2 (2),
• wherein the indentation hardness HIT1 of the surface-protecting layer satisfies the following formula (3):
• 450 MPa>HIT1 (3), and
• wherein the indentation hardness HIT2 of the second olefin resin layer and indentation hardness HIT3 of the first olefin resin layer satisfy the following formula (4):
• HIT2>HIT3 (4).