The present invention provides a decorative sheet in which the crushing of an embossed shape when laminated to an adherend is reduced even where the embossed shape is deeply formed to improve the design or feel of a decorative plate, and provides a decorative plate using the same. Specifically, the present invention provides a decorative sheet composed of a laminated body including a base materialsheet, a transparent resin layer, and a surface protection layer in order in a thickness direction, characterized in that (1) the decorative sheet has an embossed irregularity pattern on the side ofthe surface protection layer, (2) a convex part of the embossed irregularity pattern is a rising part continuously connected to a concave part and protrudes from a reference surface representing a surface of the surface protection layer of a part that does not have the embossed irregularity pattern, and (3) a maximum peak height Rp of a roughness curve stipulated in JIS B0601 (2001) in the surfaceof the surface protection layer is 30 mum or more.