To provide a reflection sheet which is excellent in reflection performance and which produces no moire while controlling a reflection direction.

The reflection sheet is constituted of at least two layers, a surface layer part and an inner layer part. The surface layer part contains 80 vol% of a polypropylene resin (A), has maximum thickness of 2 to 200 m. The inner layer part contains the polypropylene resin (A) and at least one of resin (B) which is incompatible to the polypropylene resin, phase separation structure of the inner layer part is sea-island structure composed of a sea phase constituted of the polypropylene resin (A) and an island phase constituted of the resin (B). In the reflection sheet, basis weight is 30 to 500 (g/m2) and density is 0.35 to 0.85(g/cm3) and the surface layer part has fine 3 dimensional structure surface characterized by uneven nonplanar speckles.