To omit previous undercoating of a base material to be transferred in the case of obtaining a decorative material by decorating by a transfer sheet.

A transfer layer 2 containing an undercoating film layer 4 provided as an outermost layer of the layer 2 made of a decorative layer 3 is transferred to a base material B to be transferred by a transfer sheet S to obtain a decorative plate D. Particularly in the case of the base material of an uneven surface, the transfer layer side of the sheet is opposed to the uneven surface of the base material. Solid particles are collided against the support side of the transfer layer. The transfer sheet is brought into pressure contact with the uneven surface of the base material by utilizing the collision pressure as a transfer pressure, and then, the support 1 is released, thereby obtaining the decorative plate.