Patent ID: 8003196

Claim:
A decorative material comprising: a substrate; a solid print layer that is formed from an oil resistant ink containing an acrylpolyol resin having a weight average molecular weight in the range from 10,000 to 80,000 and a hydroxyl value of 4.0 mg KOH/g or more and 30.0 mg KOH/g or less as a binder resin, and 10% by weight to 75% by weight of a pigment, and is provided on the surface of the substrate; a ground pattern layer provided on the solid print layer; a design pattern provided on the upper layer side of the ground pattern layer to correspond to an expression region that represents recesses or protrusions; a first luster control layer that is formed from a mixture of a curable resin and an isocyanate resin with silica particles contained therein, and covers the design pattern and a lower layer of the design pattern; and a second luster control layer that contains silica particles and is provided on the first luster control layer with a state of luster different from that of the first luster control layer, while having a gradation region where the state of luster is changed stepwise in a vicinity of an outline of the design pattern except for a portion directly above the design pattern.