To provide a decorative sheet with an imparted harmful formaldehyde scavenging function by adding a formaldehyde scavenger to at least, a surface protecting layer.

This decorative sheet 1a comprises a decoratively treated layer 3 made up of a solid ink layer 3a and a pictorial pattern ink layer 3b and a surface protecting layer 4 laminated on the upper surface of a base material sheet 2, and the surface protecting layer 4 contains a formaldehyde scavenger. The formaldehyde scavenger contained in the surface protecting layer 4 is mostly an organic amino compound. A formaldehyde scavenging substance may be used in such a state that it is borne by inorganic particles such as silica. In the construction as described above, it is possible to impart a formaldehyde scavenging function to the decorative sheet 1a only as an essential construction requirement. Consequently, the formaldehyde to be generated from an adhesive used for a base material or the lamination of the decorative sheet 1a to the base material, or from other members present indoors can be scavenged or adsorbed.