To prevent a powder-like transfer and floating of a transfer layer without foil burr with good foil tearableness by maintaining releasability of the transfer layer and a support sheet when the transfer layer is transferred to a rugged surface by utilizing a solid particle collision pressure as a transfer pressure.

As the transfer sheet S to be used, the transfer layer 4 laminated on the support sheet 1 has a release layer 2 and a decorative layer 3. The layer 2 is a layer made of a thermoplastic resin having a coating amount of 1 g/m2 or less. The transfer sheet having the release layer is used. As the resin, a thermoplastic urethane resin is preferred.