A release sheet (1) has a substrate sheet (2) and a thermoplastic resin layer (3) laminated on the substrate sheet (2), in which two or more different emboss patterns are formed on a surface of the thermoplastic resin layer (3). A manufacturing method of the release sheet (1) includes: the first embossing step for embossing the substrate sheet (2); laminating step for laminating the thermoplastic resin layer (3) on the embossed substrate sheet (2); and the second embossing step for embossing the laminated thermoplastic resin layer (3), in which the irregular form of the embossed patterns provided in the first embossing step and the second embossing step are different from each other. Synthetic leather is manufactured by using the release sheet.