TRANSFER SHEET

A transfer sheet has a structure in which a polyester layer as a backing layer, a polyvinyl alcohol (PVA) layer, and a transfer layer, are stacked in this order, where the polyvinyl alcohol layer contains a diol compound and/or triol compound whose adjacent hydroxyl groups are positioned at δ or farther positions with respect to each other, and which satisfies the condition in (i): (i) a T-peel strength at a peel rate of 100 mm/min between the polyester layer and the polyvinyl alcohol layer before a transfer layer is formed but after a humidity has been adjusted in an environment of 23° C., 50% RH, is 30 mN/20 mm or greater. The transfer sheet is intended to offer a single-sheet solution for achieving both normal temperature transfer and thermal transfer when transferring a material having high adhesion to polyester or other material constituting the backing.