Non-oriented electrical steel sheet

A non-oriented electrical steel sheet comprising an inner layer and surface layers provided on both sides of the inner layer,

• each of the surface layers having a chemical composition containing, in mass %,
• Si:
• 2.5% or more and 7.0% or less,
• Mn:
• 0.50% or less, and
• at least one selected from the group consisting of P:
• 0.010% or more and 0.100% or less, Sn:
• 0.001% or more and 0.10% or less, and Sb:
• 0.001% or more and 0.10% or less, with the balance being Fe and inevitable impurities,
• the inner layer having a chemical composition containing, in mass %,
• Si:
• 2.2% or more and 5.0% or less,
• Mn:
• 0.01% or more and 0.50% or less, and
• at least one selected from the group consisting of P:
• 0.010% or more and 0.100% or less, Sn:
• 0.001% or more and 0.10% or less, and Sb:
• 0.001% or more and 0.10% or less, with the balance being Fe and inevitable impurities,
• wherein the non-oriented electrical steel sheet has:
• a sheet thickness t of 0.01 mm or more and 0.35 mm or less;
• a multilayer ratio of t1 to t represented by t1/t of 0.10 or more and 0.70 or less, where t1 denotes a total thickness of the surface layers;
• a difference between [Si]1 and [Si]0 ([Si]1−[Si]0) represented by ΔSi of 1.0 mass % or more and 4.5 mass % or less, where [Si]1 denotes a Si content in each of the surface layers and [Si]0 denotes a Si content in the inner layer;
• and
• a difference between [Mn]0 and [Mn]1 ([Mn]0−[Mn]1) represented by ΔMn of 0.01 mass % or more and 0.40 mass % or less, where [Mn]0 denotes a Mn content at a mid-thickness position t/2 and [Mn]1 denotes an average Mn content in a region from a surface of the non-oriented electrical steel sheet to a position at a depth of ( 1/10)t.