To upgrade warm water resistance, weather resistance of a decorative layer or the like formed on a base material as a transfer layer or the like.

A transfer sheet S used to transfer and form uses a thermoplastic urethane resin used at a mass ratio of 60/40 to 70/30 of a water-added MDI and an IPDI in an isocyanate component, without hydroxyl group in a molecule in a resin content of the transfer layer as the transfer layer 2 made of a design ink layer 3 or the like on a transfer sheet 1. As the transfer pressure when transferred, a solid particle collision pressure or pressurizing by an elastic roller is utilized.