Decorative sheet

A decorative sheet comprising:

• a primary film layer;
• and a surface protective layer provided on one surface of the primary film layer,
• wherein a surface of the surface protective layer is provided with asperities including a plurality of ridge portions protruding in a ridge-like shape,
• in a power spectrum image obtained by applying a two-dimensional fast Fourier transform to a surface shape image of the asperities, when the average luminance in a spatial frequency range of 95 cycles/mm or more and 105 cycles/mm or less is defined as P_100, the average luminance in a spatial frequency range of 195 cycles/mm or more and 205 cycles/mm or less is defined as P_200, the average luminance in a spatial frequency range of 695 cycles/mm or more and 705 cycles/mm or less is defined as P_700, and a ratio of the difference between P_100 and P_700 to the difference between P_200 and P_700 is defined as Rt_P, the average value of Rt_P is within a range of 1.57 to 1.82,
• the surface protective layer contains a cured resin and particles, the particles have an average particle size of 3 μm or more and are contained in the surface protective layer in an amount of 3 parts by mass or more and 11 parts by mass or less, relative to 100 parts by mass of the resin,
• the surface protective layer has a thickness of 2 μm or more and 18 μm or less, and
• the surface protective layer has a gloss less than 10.