STEEL SHEET FOR NON-ORIENTED ELECTRICAL STEEL SHEET

What is provided is a steel sheet for a non-oriented electrical steel sheet containing, in mass %, C: 0.0040% or less, Si: 1.9% or more and 3.5% or less, Al: 0.10% or more and 3.0% or less, Mn: 0.10% or more and 2.0% or less, P: 0.09% or less, S: 0.005% or less, N: 0.0040% or less, B: 0.0060% or less, and the remainder consisting of Fe and impurities, in which the recrystallization rate of the structure of a sheet thickness-direction cross section at each position 10 mm apart toward the sheet width center from each of both end portions in the sheet width direction is less than 50%, and, when the sheet width is represented by W, the recrystallization rate of the structure of a sheet thickness-direction cross section at the position of ¼W from each of both end portions in the sheet width direction is 50% or more.