A decorative material comprising: a first gloss control layer provided as a surface layer; and a second gloss control layer provided on part of the first gloss control layer; wherein the first gloss control layer includes a gloss control agent composed of a hydrophobic inorganic material and a silicone-based release agent having a reactive terminal group, and the hydrophobic inorganic material is an inorganic material that satisfies the following formula, 1.2 < MB / MA < 10.0 where MA represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method A below, and MB represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method B below, with the mass of the inorganic material in the Evaluation Method A and the mass of the inorganic material in the Evaluation Method B being the same as each other; (Evaluation Method A) the inorganic material is left standing under a 110°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured; (Evaluation Method B) using the same conditions as the Evaluation Method A except for the environment temperature, the inorganic material is left standing under a 950°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured, wherein the decorative material is other than the decorative material of Comparative Examples 4 and 5 of WO2019/013197 A1. a first gloss control layer provided as a surface layer; and a second gloss control layer provided on part of the first gloss control layer; wherein the first gloss control layer includes a gloss control agent composed of a hydrophobic inorganic material and a silicone-based release agent having a reactive terminal group, and the hydrophobic inorganic material is an inorganic material that satisfies the following formula, 1.2 < MB / MA < 10.0 where MA represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method A below, and MB represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method B below, with the mass of the inorganic material in the Evaluation Method A and the mass of the inorganic material in the Evaluation Method B being the same as each other; (Evaluation Method A) the inorganic material is left standing under a 110°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured; (Evaluation Method B) using the same conditions as the Evaluation Method A except for the environment temperature, the inorganic material is left standing under a 950°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured, wherein the decorative material is other than the decorative material of Comparative Examples 4 and 5 of WO2019/013197 A1. MA represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method A below, and MB represents a decrease in a mass of the inorganic material and is measured using an Evaluation Method B below, with the mass of the inorganic material in the Evaluation Method A and the mass of the inorganic material in the Evaluation Method B being the same as each other; (Evaluation Method A) the inorganic material is left standing under a 110°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured; (Evaluation Method B) using the same conditions as the Evaluation Method A except for the environment temperature, the inorganic material is left standing under a 950°C environment for 2 hours, and then a decrease in the mass of the inorganic material is measured, wherein the decorative material is other than the decorative material of Comparative Examples 4 and 5 of WO2019/013197 A1.