Provided is a decorative material having a visually three-dimensional feel and excellent wear resistance.　This decorative material includes a first region and a second region in a plane, wherein: the surface of the first region has a lower altitude than the surface of the second region; the decorative material in a portion corresponding to the first region has, on one surface of a base material A, a first cured product layer having a releasable surface; the decorative material in a portion corresponding to the second region has a second cured product layer on the one surface of the base material A; the first cured product layer and the second cured product layer are formed on the same surface side of the base material A; a decorative layer is provided on at least a part of a side opposite to the side, of the base material A, having the first cured product layer and the second cured product layer; and the base material A is a resin-impregnated paper capable of light transmission.