COSMETIC SHEET AND COSMETIC PLATE

The present invention provides a decorative sheet on which fire does not easily spread even when the decorative sheet is laminated on a base having low thermal conductivity, and a decorative plate that includes the decorative sheet laminated on a base.The present invention provides a decorative sheet for laminating on a base having a thermal conductivity of less than 0.1 W/(m·K) on a side to which the decorative sheet is bonded, wherein(1) the decorative sheet comprises non-halogen-based thermoplastic resin-containing layers,(2) at least one of the non-halogen-based thermoplastic resin-containing layers is a layer containing a non-halogen-based flame retardant,(3) the total thickness (µm) of the non-halogen-based thermoplastic resin-containing layers is referred to as x, and the percentage (mass%) of the total mass of the non-halogen-based flame retardant in the non-halogen-based thermoplastic resin-containing layers in 100 mass% of the total mass of the non-halogen-based thermoplastic resin-containing layers is referred to as y, and x and y satisfy the following equation (I),y≥0.00008x2+0.016x−2.51(4) the content of the non-halogen-based flame retardant in each of the layers containing a non-halogen-based flame retardant is 8 mass% or more.