To provide a transfer sheet and a method for forming recording images capable of clearly forming images on a material to be transferred regardless of the shape or quality of the material to be transferred.

The transfer sheet comprises a base and a transfer layer releasable from the base. The transfer layer has an elongation at break of 30% or more and is a layer for forming images by heat transfer of a recording sheet with images formed thereon beforehand. The transfer layer may be composed of an adhesive layer formed on the base and an image-receiving layer formed on the adhesive layer. The image-receiving layer may be composed of at least one selected from a transparent layer and a non-transparent layer, and for example may be formed from a masking layer composed of a binder resin which may have a crosslinkable group and a masking agent. A release layer may be formed on the surface of at least one of the transfer layer and the recording sheet.