A decorative material which includes a first gloss control layer provided to a front surface and a second gloss control layer provided on part of the first gloss control layer ; wherein the first gloss control layer contains a gloss control agent comprised of a hydrophilic inorganic material and a silicone-based release agent having a reactive terminal group, the reactive terminal group of the silicone-based release agent has at least one of a hydroxyl group and an amino group; the second gloss control layer contains a silicone-based release agent having a reactive terminal group; the reactive terminal group of the silicone-based release agent of the second gloss control layer has at least one of an acryloyl group and a methacryloyl group, and characterized in that the second gloss control layer contains a gloss control agent comprised of particles in which primary particles undergo secondary aggregation such that a difference in glossiness between the first gloss control layer and the second gloss control layer is increased, in that a resin component included in the first gloss control layer contains a main material that is a mixture of a urethane-based thermosetting resin containing a polyol and an isocyanate with an ionizing radiation-curable resin having an acryloyl group or a methacryloyl group; and a content of the urethane-based thermosetting resin is in a range of 3 parts by mass or more and 100 parts by mass or less relative to 100 parts by mass of the ionizing radiation-curable resin, and in that a resin component included in the second gloss control layer contains a main material that is a mixture of a urethane-based thermosetting resin containing a polyol and an isocyanate with an ionizing radiation-curable resin having an acryloyl group or a methacryloyl group; and a content of the urethane-based thermosetting resin is 25 parts by mass or less relative to 100 parts by mass of the ionizing radiation-curable resin. the first gloss control layer contains a gloss control agent comprised of a hydrophilic inorganic material and a silicone-based release agent having a reactive terminal group, the reactive terminal group of the silicone-based release agent has at least one of a hydroxyl group and an amino group; the second gloss control layer contains a silicone-based release agent having a reactive terminal group; the reactive terminal group of the silicone-based release agent of the second gloss control layer has at least one of an acryloyl group and a methacryloyl group, and characterized in that the second gloss control layer contains a gloss control agent comprised of particles in which primary particles undergo secondary aggregation such that a difference in glossiness between the first gloss control layer and the second gloss control layer is increased, in that a resin component included in the first gloss control layer contains a main material that is a mixture of a urethane-based thermosetting resin containing a polyol and an isocyanate with an ionizing radiation-curable resin having an acryloyl group or a methacryloyl group; and a content of the urethane-based thermosetting resin is in a range of 3 parts by mass or more and 100 parts by mass or less relative to 100 parts by mass of the ionizing radiation-curable resin, and in that a resin component included in the second gloss control layer contains a main material that is a mixture of a urethane-based thermosetting resin containing a polyol and an isocyanate with an ionizing radiation-curable resin having an acryloyl group or a methacryloyl group; and a content of the urethane-based thermosetting resin is 25 parts by mass or less relative to 100 parts by mass of the ionizing radiation-curable resin. <EOS>