A grain-oriented electrical steel sheet comprising: a base steel sheet; an intermediate layer which is disposed in contact with the base steel sheet and mainly includes silicon oxide; and an insulation coating which is disposed in contact with the intermediate layer and mainly includes phosphate and colloidal silica, wherein the base steel sheet contains, as a chemical composition, by mass%: C: 0.085% or less; Si: 0.80 to 7.00%; Mn: 0.05 to 1.00%; acid-soluble Al: 0.010 to 0.065%; N: 0.0040% or less; S: 0.0100% or less; B: 0.0005 to 0.0080%; and a remainder of Fe and impurities, BN having an average particle size of 50 to 300 nm is present on a surface layer of the intermediate layer, wherein the average particle size is defined by the length of the major axis of the BN, when a total thickness of the base steel sheet and the intermediate layer is defined as d, a time until a sputtering depth reaches a position of d/100 from an outermost surface of the intermediate layer when an emission intensity of B is measured using glow discharge emission spectrometry is defined as t(d/100), and a time until the sputtering depth reaches a position of d/10 from the outermost surface of the intermediate layer is defined as t(d/10), an emission intensity I B_t(d/100) of B at t(d/100) and an emission intensity I B_t(d/10) of B at t(d/10) satisfy the following Equation, and a ratio of a major axis to a minor axis of BN is 1.5 or less, I B_t d / 100 > I B_t d / 10 wherein the average particle size and the emission intensity are determined in accordance with the description. a base steel sheet; an intermediate layer which is disposed in contact with the base steel sheet and mainly includes silicon oxide; and an insulation coating which is disposed in contact with the intermediate layer and mainly includes phosphate and colloidal silica, wherein the base steel sheet contains, as a chemical composition, by mass%: C: 0.085% or less; Si: 0.80 to 7.00%; Mn: 0.05 to 1.00%; acid-soluble Al: 0.010 to 0.065%; N: 0.0040% or less; S: 0.0100% or less; B: 0.0005 to 0.0080%; and a remainder of Fe and impurities, BN having an average particle size of 50 to 300 nm is present on a surface layer of the intermediate layer, wherein the average particle size is defined by the length of the major axis of the BN, when a total thickness of the base steel sheet and the intermediate layer is defined as d, a time until a sputtering depth reaches a position of d/100 from an outermost surface of the intermediate layer when an emission intensity of B is measured using glow discharge emission spectrometry is defined as t(d/100), and a time until the sputtering depth reaches a position of d/10 from the outermost surface of the intermediate layer is defined as t(d/10), an emission intensity I B_t(d/100) of B at t(d/100) and an emission intensity I B_t(d/10) of B at t(d/10) satisfy the following Equation, and a ratio of a major axis to a minor axis of BN is 1.5 or less, I B_t d / 100 > I B_t d / 10 wherein the average particle size and the emission intensity are determined in accordance with the description. C: 0.085% or less; Si: 0.80 to 7.00%; Mn: 0.05 to 1.00%; acid-soluble Al: 0.010 to 0.065%; N: 0.0040% or less; S: 0.0100% or less; B: 0.0005 to 0.0080%; and a remainder of Fe and impurities, BN having an average particle size of 50 to 300 nm is present on a surface layer of the intermediate layer, wherein the average particle size is defined by the length of the major axis of the BN, when a total thickness of the base steel sheet and the intermediate layer is defined as d, a time until a sputtering depth reaches a position of d/100 from an outermost surface of the intermediate layer when an emission intensity of B is measured using glow discharge emission spectrometry is defined as t(d/100), and a time until the sputtering depth reaches a position of d/10 from the outermost surface of the intermediate layer is defined as t(d/10), an emission intensity I B_t(d/100) of B at t(d/100) and an emission intensity I B_t(d/10) of B at t(d/10) satisfy the following Equation, and a ratio of a major axis to a minor axis of BN is 1.5 or less, I B_t d / 100 > I B_t d / 10 wherein the average particle size and the emission intensity are determined in accordance with the description.