An object of the present invention is to provide a decorative sheet excellent in post-processability and usable for flame-retardant application. A decorative sheet (1) according to one aspect of the present invention includes a plurality of resin layers. At least one layer of the resin layers is formed of a uniaxially stretched resin sheet (3) or a biaxially stretched resin sheet (3) constituted of a thermoplastic resin composition. The thermoplastic resin composition is produced by adding an inorganic pigment vesicle to a polyolefin-based resin. The inorganic pigment vesicle is produced by including an inorganic pigment in a vesicle having a monolayer outer membrane. The uniaxially stretched resin sheet (3) and the biaxially stretched resin sheet (3) have a value of a dichroic ratio R of R≥0.3. The value is calculated from absorbance peak values at a wave number of 997(±5) cm−1 of an infrared absorption spectrum in a direction parallel to an extrusion direction during film manufacturing and an infrared absorption spectrum in a direction perpendicular to the extrusion direction during the film manufacturing obtained by a polarized Fourier type infrared spectroscopy measurement using the following Formula (1). [Formula 1] Dichroic ratio R=(Absorbance peak value in parallel direction−Absorbance peak value in perpendicular direction)/(Absorbance peak value in parallel direction+Absorbance peak value in perpendicular direction)  (1)