An embossed sheet configuring a decorative sheet includes a sheet-shaped base that has translucency, and a plurality of reflective portions provided on one surface of the base. Each of the plurality of reflective portions has a reflective main surface that reflects incident light, and connecting surfaces that are provided between the reflective main surface and the base. Each reflective main surface is rectilinear on a first cross-section and curvilinear on a second cross-section. A gradient of a straight line at a center position of the reflective main surface that is rectilinear on the first cross-section, in relation to the one surface of the base, varies within a range of ±40 degrees in each of the plurality of reflective portions. As a result, the reflective portion can reflect incident light at regular and non-regular angles.