A transparent sheet usable in the state where one of surfaces thereof is adjacent to a light emitting body, wherein the other surface of the sheet is divided into a plurality of tiny areas δ having such a size that a maximum circle among circles inscribed thereto has a diameter of 0.5 μm or greater and 3 μm or less with no gap; the tiny areas δ include a plurality of tiny areas δ1 randomly selected from the plurality of tiny areas δ, and the remaining plurality of tiny areas δ2; the tiny areas δ1 each include an area δ1a along a border with the corresponding tiny area δ2, and the remaining area δ1b; the tiny areas δ2 each include an area δ2a along a border with the corresponding tiny area δ1, and the remaining area δ2b; the height of the tiny areas δ1b is d/2; the height of the tiny areas δ1a is between zero to d/2; the depth of the tiny areas δ2a is d/2; the depth of the tiny areas δ2b is between zero to d/2; and d is in the range of 0.2 μm or greater and 3.0 μm or less.