To provide a decorative sheet including a transparent resin layer having high transparency and excellent surface scratch resistance from the viewpoint of the design properties and a transparent resin sheet. A decorative sheet (1) according to one aspect of the present invention has a transparent resin layer (4) containing a crystalline polypropylene resin as the main component, in which a value of a peak area ratio x represented by the following expression (1) of the transparent resin layer (4) is x ≥ 0.4. Herein, S040, S130, and Sam in the following expression (1) are peak areas determined from an X-ray diffraction spectrum obtained by measuring the transparent resin layer with an X-ray diffractometer, S040 is the peak area from the Miller index (040) of polypropylene α crystals, S130 is the peak area from the Miller index (130) of the polypropylene α crystals, and Sam is the peak area of an amorphous material. Peak area ratio x = S 040 + S 130 Sam