To provide a method for manufacturing a surface finishing decorative sheet which has a sharply finished taper part, is easy to produce. permits good productive efficiency, and eliminates the fear of the taper part being damaged during transportation.

In a method for manufacturing a decorative sheet for finishing the surface of an external corner, a decorative material 12 is formed on bases 11a, 11b, and taper parts 14a, 14b are formed at ends. In this case, the bases 11a, 11b are placed on the base part 4 of a partition member 6 comprising the base part 4 to which an adhesive 3 is applied and a taper-forming partitioning rod 5 projected toward almost the center of the base part 4 and having a mold releasing property with the angle between right and left inclined planes 8a, 8b being (180 degrees-the angle of an external corner), and the bases 11a, 11b are temporarily bonded into place with the ends of the bases 11a, 11b almost making contact with the skirt end of the partitioning rod 5, and a raw material for the decorative material is applied thereon, dried, and set to form the decorative material 12. Then the decorative material 12 formed above a portion near the end of the partitioning rod 5 is shaved off.