A dicing sheet includes a base, an intermediate layer on one face of the base, and an pressure sensitive adhesive layer provided on the intermediate layer and having the thickness of 8 to 30 μm. The pressure sensitive adhesive layer includes a compound having an energy ray curable double bond in a molecule, and a storage elasticity G′ at 23° C. of the pressure sensitive adhesive layer before curing is larger than 4 times of a storage elasticity at 23° C. of the intermediate layer. When the dicing sheet is laminated via the adhesive sheet on a wafer formed with a cylinder shape electrodes having a height of 15 μm and a diameter of 15 μm at a pitch of 40 μm having 3 rows 3 columns in equal spacing, at a center of the electrode of the cylinder shape electrodes formed in 3 rows 3 columns, the pressure sensitive adhesive layer does not contact at a part of a height of 7.5 μm or less of the electrode.