A steel sheet for a can having high strength, excellent ductility, and good corrosion resistance, and a method for manufacturing the steel sheet. The steel sheet has a chemical composition containing, by mass %, C: 0.020% or more and 0.130% or less, Si: 0.04% or less, Mn: 0.10% or more and 1.20% or less, P: 0.007% or more and 0.100% or less, S: 0.030% or less, Al: 0.001% or more and 0.100% or less, N: more than 0.0120% and 0.0200% or less, Nb: 0.0060% or more and 0.0300% or less, and Fe and inevitable impurities. An absolute value of a difference in an amount of solid solution Nb between a region from a surface to a position located at ⅛ of a thickness and a region from a position located at ⅜ of the thickness to a position located at 4/8 of the thickness is 0.0010 mass % or more.