A decorative sheet having a surface-protecting layer on the uppermost surface of the decorative sheet, wherein Ra(i)/Ra(ii) is 0.62 or more and 1.63 or less, the Ra(i)/Ra(ii) being calculated using an arithmetic average roughness Ra(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and an arithmetic average roughness Ra(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; RSm(i)/RSm(ii) is 0.75 or more and 1.33 or less, the RSm(i)/RSm(ii) being calculated using a mean width of roughness profile elements RSm(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and a mean width of roughness profile elements RSm(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; and an arithmetic average roughness Ra measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 0.40 μm or less, and a mean width of roughness profile elements RSm measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 22.90 μm or more, wherein the surface-protecting layer comprises a micro concave-convex surface shape on its entire surface, and wherein the surface-protecting layer contains an inorganic filler, and the mode diameter of the inorganic filler is 1 μm or more and 10 μm or less. wherein Ra(i)/Ra(ii) is 0.62 or more and 1.63 or less, the Ra(i)/Ra(ii) being calculated using an arithmetic average roughness Ra(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and an arithmetic average roughness Ra(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; RSm(i)/RSm(ii) is 0.75 or more and 1.33 or less, the RSm(i)/RSm(ii) being calculated using a mean width of roughness profile elements RSm(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and a mean width of roughness profile elements RSm(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; and an arithmetic average roughness Ra measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 0.40 μm or less, and a mean width of roughness profile elements RSm measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 22.90 μm or more, Ra(i)/Ra(ii) is 0.62 or more and 1.63 or less, the Ra(i)/Ra(ii) being calculated using an arithmetic average roughness Ra(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and an arithmetic average roughness Ra(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; RSm(i)/RSm(ii) is 0.75 or more and 1.33 or less, the RSm(i)/RSm(ii) being calculated using a mean width of roughness profile elements RSm(i) measured along an arbitrary direction on the surface of the surface-protecting layer, and a mean width of roughness profile elements RSm(ii) measured along the perpendicular direction to the arbitrary direction, under measurement conditions in accordance with JIS B0633:2001 and by a measurement method in accordance with JIS B0601:2001; and an arithmetic average roughness Ra measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 0.40 μm or less, and a mean width of roughness profile elements RSm measured on the surface of the surface-protecting layer at a cutoff value (λc) of 0.08 mm with an evaluation length of 0.4 mm by a measurement method in accordance with JIS B0601:2001 is 22.90 μm or more, wherein the surface-protecting layer comprises a micro concave-convex surface shape on its entire surface, and wherein the surface-protecting layer contains an inorganic filler, and the mode diameter of the inorganic filler is 1 μm or more and 10 μm or less.