Non-oriented electrical steel sheet

A non-oriented electrical steel sheet that is a multilayer electrical steel sheet having a stacked structure of an inner layer and a surface layer located on each of both sides of the inner layer,

• wherein the surface layer has a chemical composition containing, in mass %, Si:
• 4.0% to 7.0%, C:
• 0.0010% to 0.0100%, Co:
• 0.0010% to 0.0050%, and one or two selected from Sn:
• 0.010% to 0.100% and Sb:
• 0.010% to 0.100%, with a balance consisting of Fe and inevitable impurities,
• the inner layer has a chemical composition containing, in mass %, Si:
• 3.5% to 6.5%, C:
• 0.0010% to 0.0100%, Co:
• 0.0010% to 0.0050%, and one or two selected from Sn:
• 0.010% to 0.100% and Sb:
• 0.010% to 0.100%, with a balance consisting of Fe and inevitable impurities,
• ΔSi defined as a difference [Si]1−[Si]0 between a Si content [Si]1 in the surface layer and a Si content [Si]0 in the inner layer is 0.1 mass % to 0.5 mass %,
• the non-oriented electrical steel sheet has a sheet thickness t of 0.03 mm to 0.20 mm,
• a ratio t1/t of a total thickness t, in mm, of the surface layers on both sides of the inner layer to the sheet thickness t, in mm, of the electrical steel sheet is 0.04 to 0.78,
• a maximum intensity value of {100} plane integration degree is 6.0 or more in a Φ2=45° section of an orientation distribution function at a plane of a depth of ¼ of the sheet thickness from a surface of the multilayer electrical steel sheet, and
• a ratio B50/Bs of magnetic flux density B50 at a magnetic field strength of 5000 A/m to saturation magnetization Bs of the non-oriented electrical steel sheet is 0.825 or more, and iron loss of the non-oriented electrical steel sheet W10/800, in W/kg, at a frequency of 800 Hz and a maximum magnetic flux density of 1.0 T and the sheet thickness t, in mm, satisfy the following formula (1):
• W
• 10
• /
• 800
• ≤
• 1
• ⁢
• 3
• +
• 8
• ⁢
• 0
• ×
• t
• .
• (
• 1
• )