In a decorative sheet, a base material has a concave portion on a front face. The concave portion includes a bottom surface. The bottom surface includes a first surface, a second surface and a third surface. A depth dimension of the first surface is a first value. The depth dimension is a dimension from the front face of the base material along a thickness direction of the base material. The depth dimension of the second surface is a second value which is smaller than the first value. The third surface is a surface which is connected with the first surface at a back side of the thickness direction, and is connected with the second surface at a front side of the thickness direction.