To provide a transfer sheet which improves ink acceptance, transferness to a printed matter, and adhesion to a substrate film, and which has little deflection.

The transfer sheet for transnfer printing is obtained by laminating silicon rubber sheets on one surface of the substrate film. The silicon rubber sheet is heat-treated at the temperature of 100°C or higher in an open system before being laminated on the substrate film. The transfer sheet has planarity in which four corners have a floating amount of 1 mm or less when the sheet is a laminate sheet having a square of 100 mm in a state after the substrate film and the silicon sheet are laminated. Moreover, a method for manufacturing the transfer sheet is provided.