An object of the present invention is to provide an insulating sheet superior in heat dissipation efficiency, heat resistance, insulation efficiency and moldability. Provided is a sheet-shaped insulating sheet of a resin composition containing an epoxy resin, a curing agent and an inorganic filler, wherein one or both of the epoxy resin and the curing agent have a naphthalene structure, the inorganic filler contains hexagonal boron nitride, and the inorganic filler is contained in an amount of 70 to 85 vol % in the entire resin composition. It is possible to increase the filling efficiency of an inorganic filler in the insulating sheet by using an epoxy resin and/or a curing agent having a naphthalene structure, which are favorably compatible with the hexagonal boron nitride contained in the inorganic filler.