To provide a decorative sheet capable of realizing protection of a decorative layer during handling in transportation, installation or the like, and excellent in waterproof property and stain resistance of the decorative sheet after a protection sheet is peeled in the decorative sheet having the decorative layer formed of a hardened body of calcium carbonate.

The decorative sheet is formed by laminating the decorative layer 2 consisting of the hardened body of calcium carbonate containing a dried material of polymer aqueous emulsion on one surface of a flexible substrate sheet 1 having air permeability, and laminating a non-air permeable protection sheet 3 without providing an adhesive layer separately and having an adhesion strength capable of interlaminar peeling on the surface of the decorative layer.