To provide a decorative sheet using a polyolefin base material and transparent acrylic resin and capable of satisfying all of heat seal performance, weatherability and hot water whitening performance.

The decorative sheet is constituted by laminating at least a picture ink layer 2 and a heat seal layer 3 in this order on the surface of a polyolefin base material sheet 1 and performing heat sealing of an transparent acrylic resin sheet 4 on the layer 3. The heat seal layer 3 is made of 50-70 pts.wt. of acrylic polyol and 30-50 pts.wt. of vinyl chloride-vinyl acetate copolymer, and a glass-transition temperature of the acrylic polyol is 80-100°C.