The present invention provides a sheet, wherein the sheet has an excellent low-gloss feeling; even when oblique light is incident on a surface of the sheet, diffuse reflection of the light is suppressed, the surface is less likely to look white when viewed obliquely, and a design represented on the sheet can be visually recognized; and the sheet has excellent designability. In the sheet, a surface of the sheet has an arithmetic average roughness Ra (JIS B0633: 2001) of 0.7 µm or less, and the reflectance at a detection angle equal to a regular reflection angle ±5°, measured by a variable angle photometer when the surface is irradiated with incident light at an incident angle of 75°, is 50% or less of the reflectance at the regular reflection angle.