A sheet comprising a lower low refractive layer; a light control layer positioned on the lower low refractive layer, an upper low refractive layer positioned on the light control layer and a transparent base layer sequentially, wherein the lower and upper low refractive layers are layers having lower refractive index than that of the light control layer, characterized in that : the light control layer has a first light control part and a second light control part; in that : the first light control part and the second light control part comprise each a diffractive optical element or a refractive optical element, in that : the first light control part is provided so as to emit light incident on the lower surface of the first light control part at a first angle (θ 0 ) through the lower low refractive layer as light with a second angle (θ A ), which is totally reflected from the lower surface of the upper low refractive layer and the upper surface of the lower low refractive layer, respectively, to the lower surface of the upper low refractive layer, and the second light control part is provided so as to emit light totally reflected from the lower surface of the upper low refractive layer to be incident on the second light control part at the second angle (θ A ) as light with the second angle (θ A ) and light with a third angle (θ B ) different from the second angle (θ A ) to the lower surface of the upper low refractive layer, and in that : the sheet is provided such that the light with the third angle (θ B ) emitted from the second light control part is transmitted through the lower surface of the upper low refractive layer by satisfying the following relational expression 3: θ B < 180 ° / π × sin − 1 n 2 /n 3 wherein, n 2 is the refractive index of the upper low refractive layer, n 3 is the refractive index of the second light control part in the light control layer, and n 3 is larger than n 2 . wherein the lower and upper low refractive layers are layers having lower refractive index than that of the light control layer, characterized in that : the light control layer has a first light control part and a second light control part; in that : the first light control part and the second light control part comprise each a diffractive optical element or a refractive optical element, in that : the first light control part is provided so as to emit light incident on the lower surface of the first light control part at a first angle (θ 0 ) through the lower low refractive layer as light with a second angle (θ A ), which is totally reflected from the lower surface of the upper low refractive layer and the upper surface of the lower low refractive layer, respectively, to the lower surface of the upper low refractive layer, and the second light control part is provided so as to emit light totally reflected from the lower surface of the upper low refractive layer to be incident on the second light control part at the second angle (θ A ) as light with the second angle (θ A ) and light with a third angle (θ B ) different from the second angle (θ A ) to the lower surface of the upper low refractive layer, and in that : the sheet is provided such that the light with the third angle (θ B ) emitted from the second light control part is transmitted through the lower surface of the upper low refractive layer by satisfying the following relational expression 3: θ B < 180 ° / π × sin − 1 n 2 /n 3 wherein, n 2 is the refractive index of the upper low refractive layer, n 3 is the refractive index of the second light control part in the light control layer, and n 3 is larger than n 2 . <EOS>