The present invention relates to a matte coating agent containing 1 to 150 parts by mass of resin particles A having a volume average particle diameter of 1 to 5 μm, 1 to 150 parts by mass of resin particles B having a volume average particle diameter of 5 to 10 μm, and 1 to 150 parts by mass of resin particles C having a volume average particle diameter of 10 to 20 μm based on 100 parts by mass of a polyurethane resin, the total content of the resin particles A, the resin particles B, and the resin particles C being 3 to 250 parts by mass based on 100 parts by mass of the polyurethane resin, and the volume average particle diameter becoming larger sequentially from the resin particles A to the resin particles B to the resin particles C.