A grain oriented electrical steel sheet comprising: a base steel sheet; a glass film which is arranged in contact with the base steel sheet; and an insulation coating which is arranged in contact with the glass film and which includes a phosphate and a colloidal silica as main components, wherein the steel of the base steel sheet includes: as a chemical composition, by mass%, 0.085% or less of C; 0.80 to 7.00% of Si; 0.05 to 1.00% of Mn; 0.010 to 0.065% of acid soluble Al; 0.004 to 0.012% of N; 0.015% or less of Seq = S + 0.406·Se; 0.0005 to 0.0080% of B; and a balance consisting of Fe and impurities, wherein a BN whose average particle size is 50 to 300 nm and whose number density is 2×10 6 to 2×10 10 pieces/mm 3 is included in a region which is from an interface between the glass film and the insulation coating till 5 μm toward the base steel sheet in a depth direction, wherein the BN average particle size is determined according to the method described in the description, wherein a B emission intensity obtained inside the glass film is more than a B emission intensity obtained inside the base steel sheet, when a B emission intensity is measured from a surface of the insulation coating by a glow discharge emission spectroscopy, and wherein when an Al emission intensity and an Fe emission intensity are measured by the glow discharge emission spectroscopy, when two peaks observed on an utmost side toward the insulating coating among peaks of the Al emission intensity are referred to as an Al first peak and an Al second peak in turn from the utmost side, when a sputtering time at which the Al second peak is obtained is referred to as t (glass), when a sputtering time at which the Fe emission intensity becomes constant is referred to as t (Fe), when a B emission intensity in the t (glass) is referred to as I B_t (glass), and when a B emission intensity in the t (Fe) is referred to as I B_t (Fe), the I B_t (glass) and the I B_t (Fe) satisfy a following expression, I B _ t glass > I B _ t Fe a base steel sheet; a glass film which is arranged in contact with the base steel sheet; and an insulation coating which is arranged in contact with the glass film and which includes a phosphate and a colloidal silica as main components, wherein the steel of the base steel sheet includes: as a chemical composition, by mass%, 0.085% or less of C; 0.80 to 7.00% of Si; 0.05 to 1.00% of Mn; 0.010 to 0.065% of acid soluble Al; 0.004 to 0.012% of N; 0.015% or less of Seq = S + 0.406·Se; 0.0005 to 0.0080% of B; and a balance consisting of Fe and impurities, wherein a BN whose average particle size is 50 to 300 nm and whose number density is 2×10 6 to 2×10 10 pieces/mm 3 is included in a region which is from an interface between the glass film and the insulation coating till 5 μm toward the base steel sheet in a depth direction, wherein the BN average particle size is determined according to the method described in the description, wherein a B emission intensity obtained inside the glass film is more than a B emission intensity obtained inside the base steel sheet, when a B emission intensity is measured from a surface of the insulation coating by a glow discharge emission spectroscopy, and wherein when an Al emission intensity and an Fe emission intensity are measured by the glow discharge emission spectroscopy, when two peaks observed on an utmost side toward the insulating coating among peaks of the Al emission intensity are referred to as an Al first peak and an Al second peak in turn from the utmost side, when a sputtering time at which the Al second peak is obtained is referred to as t (glass), when a sputtering time at which the Fe emission intensity becomes constant is referred to as t (Fe), when a B emission intensity in the t (glass) is referred to as I B_t (glass), and when a B emission intensity in the t (Fe) is referred to as I B_t (Fe), the I B_t (glass) and the I B_t (Fe) satisfy a following expression, I B _ t glass > I B _ t Fe