When a Si content (mass%) is set to [Si], an Al content (mass%) is set to [Al], and a Mn content (mass%) is set to [Mn], a parameter Q represented by "Q = [Si] + 2[Al] - [Mn]" is 2.00 or more, the total mass of S contained in sulfides or oxysulfides of Mg, Ca, Sr, Ba, Ce, La, Nd, Pr, Zn, or Cd is 40% or more of the total mass of S contained in a non-oriented electrical steel sheet, a {100} crystal orientation intensity is 3.0 or more, a thickness is 0.15 mm to 0.30 mm, and an average crystal grain diameter is 65 µ m to 100 µ m.