To provide a decorative sheet that can be easily attached to a wall and also easily replaced when contaminations are deposited thereon and the sheet is damaged.

A decorative sheet 100 comprises: a substrate 30; a plurality of hole parts 31 provided at a vicinity of a pair of sides of the substrate 30, which faces each other; and a decorative sheet 12 arranged on a surface of the substrate 30. The decorative sheet is provided with a first region 41 in which the substrate 30 and the decorative sheet 12 are joined, and a second region 42 in which the substrate 30 and the decorative sheet 12 are not joined. The second region 42 is provided at a region including the hole parts 31. The decorative sheet is structured so that the hole parts 31 are exposed by bending the decorative sheet 12 in the second region 42.