A heat insulating sheet includes, a first sheet, a first heat insulator disposed on a main surface of the first sheet and including a first xerogel, a second heat insulator disposed on the main surface of the first sheet apart from the first heat insulator and including a second xerogel, and a second sheet disposed on the main surface of the first sheet to cover the first and second heat insulators. A first region of the heat insulating sheet provided between the first and second heat insulators viewing in a direction perpendicular to the main surface has an extensible rate larger than an extensible rate of each of the first and second heat insulators. The heat insulating property of this heat insulating sheet hardly degrades.