A decorative sheet includes a primary film layer; a transparent resin layer; and a surface protective layer, in this order; the surface protective layer is formed of a plurality of layers with a layer located on an outermost surface is a surface protective layer, and a layer underlying the surface protective layer is a second surface protective layer and includes one or more ionizing radiation-curable resins having an erosion rate E in a range of 0.10 μm/g or more and 0.45 μm/g or less, and one or more thermosetting resins having an erosion rate E in a range of 0.30 μm/g or more and 0.6 μm/g or less, the erosion rate E being measured by using polygonal alumina powder having an average particle size (D50) of 1.2 μm, and a mass ratio between the ionizing radiation-curable resin and the thermosetting resin (ionizing radiation-curable resin/thermosetting resin) is 95/5 to 40/60.