The present invention provides a steel sheet for cans and a method for manufacturing the steel sheet for cans. The steel sheet for cans has a component composition containing, on a percentage by mass basis: 0.020-0.130% of C; not more than 0.04% of Si; 0.10-1.2% of Mn; 0.007-0.100% of P; not more than 0.03% of S; 0.0010-0.10% of Al, 0.0120-0.020% of N; one or more selected from 0.010-0.050% of Nb, 0.010-0.050% of Ti and 0.0010-0.010% of B; the balance being iron and unavoidable impurities. The steel sheet for cans has a structure including a ferrite phase where the area ratio of the ferrite phase is no less than 50%. The steel sheet for cans has upper yield strength of 480 to 700 MPa after a heating treatment at 210ºC for 20 minutes, and has a total elongation of no less than 12%. The ratio between the solute N content in a region extending from the surface to a depth of 1/8 in the thickness direction and the solute N content in a region extending from a depth of 3/8 from the surface to a depth of 4/8 satisfies formula 1. (The amount of solute N in region extending from surface to depth of 1/8 in thickness direction)/(the amount of solute N in region extending from depth of 3/8 from surface to depth of 4/8) ≤ 0.96 (formula 1)