NON-ORIENTED ELECTRICAL STEEL SHEET AND METHOD FOR MANUFACTURING SAME

This non-oriented electrical steel sheet has a predetermined chemical composition, one or more particles that are a precipitate of a sulfide or an oxysulfide of one or more selected from the group consisting of Mg, Ca, Sr, Ba, Ce, La, Nd, Pr, Zn, and Cd or both the sulfide and the oxysulfide and have a diameter of more than 0.5 μm are present in a visual field of 10000 μm2, and, when EBSD observation is performed on a surface parallel to a steel sheet surface, in a case where a total area is indicated by Stot, an area of {100} orientated grains is indicated by S100, an area of orientated grains in which a Taylor factor M becomes more than 2.8 is indicated by Styl, a total area of orientated grains in which the Taylor factor M becomes 2.8 or less is indicated by Stra, an average KAM value of the {100} orientated grains is indicated by K100, and an average KAM value of the orientated grains in which the Taylor factor M becomes more than 2.8 is indicated by Ktyl, 0.20≤Styl/Stot≤0.85, 0.05≤S100/Stot≤0.80, S100/Stra≥0.50, and K100/Ktyl≤0.990 are satisfied.