The present invention provides a decorative sheet comprising a surface-protecting layer, the surface-protecting layer having excellent contamination resistance, alkali resistance, etc., for a long period of time, while limiting the occurrence of breakage and cracks when an impact is applied thereto or during processing; and also provides a decorative plate using the decorative sheet. Specifically, the present invention provides a decorative sheet comprising a laminate, the laminate comprising at least a base material sheet and a first surface-protecting layer in sequence in the thickness direction; (1) the first surface-protecting layer comprising an ionizing radiation-curable resin containing two kinds of aliphatic urethane acrylates, i.e., resin A and resin B, wherein resin A is an aliphatic urethane acrylate with an isocyanurate skeleton, and resin B is an aliphatic urethane acrylate with an alicyclic skeleton without an isocyanurate skeleton, and (2) the first surface-protecting layer having a nanoindentation hardness of 160 MPa or more and 240 MPa or less. The present invention also provides a decorative plate using the decorative sheet.