To provide a novel low reflective film small in surface reflectance and surface gloss values in a wide angle region, an optical sensing kit using the low reflective film, and the like. A low reflective film 100 includes at least a first resin layer 21, the first resin layer 21 includes at least a binder resin 22 and an organic resin particle 23 having an average particle size D 50 of 2 to 20 µm, and a surface of the first resin layer 21 has a reflectance and gloss values satisfying the following relationships:
(1) regular reflectance at 70 degrees: 0.0% or more and 2.5% or less (wavelength 550 nm)
(2) specular gloss value at 60 degrees: 0.0% or more and 6.0% or less
specular gloss value at 75 degrees: 0.0% or more and 6.0% or less
specular gloss value at 85 degrees: 0.0% or more and 6.0% or less, and
(3) a sum of a specular gloss value at 20°, a specular gloss value at 45°, the specular gloss value at 60°, the specular gloss value at 75°, and the specular gloss value at 85° is 7.5% or less.