A decorative sheet (10) comprises: a sheet base material (1); a picture pattern layer (2) that is formed by printing on the upper side of the sheet base material; a first surface protection layer (3) that is stacked on the upper side of the picture pattern layer; and a second surface protection layer (4) that is stacked partly on the upper side of the first surface protection layer, and has a gloss different from the first surface protection layer. The second surface protection layer includes a thin-film portion (4b) and a thick-film portion (4a) that has a height greater than or equal to 1.2 times the height of the thin-film portion in the vertical direction.

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