Decorative sheet

A decorative sheet comprising a primary film layer and a surface protective layer,

• wherein the surface protective layer comprises
• a first gloss-adjustment layer provided on the primary film layer and containing a cured product of a first ionizing radiation-curable resin, and
• a second gloss-adjustment layer partially covering the upper surface of the first gloss-adjustment layer and containing a cured product of a second ionizing radiation-curable resin, the second gloss-adjustment layer has an upper surface with an uneven structure having a ratio RSm/Ra of a mean width RSm of roughness profile elements to an arithmetic mean roughness Ra that is in the range of 10 or more and 600 or less, and the uneven structure comprises a plurality of ridge portions each protruding in a ridge shape,
• the cured product of the first ionizing radiation-curable resin contains one or more bonds selected from the group consisting of a urethane bond, a carbonate bond, and an amide bond,
• the first gloss-adjustment layer further contains a cured product of a thermosetting resin a proportion of solid content of the thermosetting resin relative to total solid content of the first ionizing radiation-curable resin and the thermosetting resin is 90% by mass or less, and
• the cured product of the thermosetting resin contains one or more bonds selected from the group consisting of a urethane bond, a carbonate bond, and an amide bond.