An encapsulating sheet, for encapsulating an optical semiconductor element mounted on a board by a wire-bonding connection, includes an embedding layer for embedding the optical semiconductor element and a wire and a cover layer covering the embedding layer. The embedding layer and the cover layer contain a catalyst containing a transition metal and are prepared from a silicone resin composition that is cured by accelerating a reaction by the catalyst. The ratio of the concentration of the transition metal in the cover layer to that of the transition metal in the embedding layer is 1 or more. The length from an interface between the embedding layer and the cover layer to a portion of the wire that is positioned closest to the cover layer-side is 150 μm or more.