The present invention provides: a decorative sheet which enables the achievement of good weather resistance, while suppressing decrease in the abrasion resistance of a surface protection layer; and a decorative material. A decorative sheet which has a surface protection layer on a base material, and which is configured such that: the surface protection layer is formed by crosslinking and curing a composition A that contains an ionizing radiation curable resin composition and a radical scavenger; the radical scavenger contains a radical scavenger i which is polymerizable with the ionizing radiation curable resin composition, and which has an ethylenic double bond, and a radical scavenger ii which is polymerizable with the ionizing radiation curable resin composition, and which does not have an ethylenic double bond; and the content of the radical scavenger in the composition A is 0.5 part by mass or more but less than 10.0 parts by mass relative...
