To solve the problem that a decorative sheet finished with an emulsion coating material using a ceramic substrate as a base is inferior to a conventional decorative sheet finished with a urethane coating material in surface hardness, contamination recovery properties, chemical resistance and solvent resistance, when making the use for the interior.

A UV clear coating film of 7-25 μm is formed as protective coating of an emulsion coating film. As for a method for forming the coating film, UV clear coating is applied uniformly in the amount of 15-25 g/m² by using a rubber roller which is engraved in the shape of streaks at equal intervals in the density of 80 lines/inch by means of laser engraving, and is subjected to setting for about one minute. The UV protective coating film is hardened by being irradiated with ultraviolet rays having a main wavelength of 360 nm by 500-700 MJ/cm².