DECORATIVE SHEET AND DECORATIVE MATERIAL

PROBLEM TO BE SOLVED: To provide a decorative sheet and a decorative material each endowed, even in a case of being subjected to an embossing work employing infrared heat and pressure impressed by an embossing plate, with excellent heat storage and emboss imprinting capacities while securing abrasion resistance, transparency, and heat resistance.SOLUTION: The provided decorative sheet and decorative material are each a decorative sheet and the like possessing, in proper order atop a patterned layer 3, at least a transparent resin layer 5 and a surface protective layer 6 wherein (1) the thickness of the transparent resin layer is at least 120 μm, wherein (2) the transparent resin layer includes at least one type of infrared absorbent selected from the group consisting of antimony-doped tin oxide and indium-doped tin oxide, wherein (3) the content of the infrared absorbent with respect to 100 pts.mass of the resin component constituting the transparent resin layer is 1-20 pts.mass, and wherein (4) the outermost layer side thereof is imprinted with an emboss pattern.