Provided is a surface protection sheet that is less susceptible to breaking and tearing caused by adherend processing and can be easily removed from the adherend. The surface protection sheet comprises a substrate and a PSA layer placed on one face of the substrate. The base polymer of the PSA layer has a glass transition temperature of −50° C. or higher. The surface protection sheet has at least 200% elongation at break in both the machine direction and the transverse direction.