A steel sheet having a chemical composition of the base metal including, in mass %, C: 0.17 to 0.40%, Si: 0.10 to 2.50%, Mn: 1.00 to 10.00%, P: 0.001 to 0.03%, S: 0.0001 to 0.02%, Al: 0.001 to 2.50%, N: 0.0001 to 0.010%, O: 0.0001 to 0.010%, Ti: 0 to 0.10%, Nb: 0 to 0.10%, V: 0 to 0.10%, B: 0 to 0.010%, Cr: 0 to 2.00%, Ni: 0 to 2.00%, Cu: 0 to 2.00%, Mo: 0 to 2.00%, Ca: 0 to 0.50%, Mg: 0 to 0.50%, REM: 0 to 0.50%, the balance: Fe and impurities, wherein the steel sheet has an internal oxidized layer in which at least one part of a crystal grain boundary is covered by oxides, and in which a grain boundary coverage ratio of oxides is 60% or more in a region from the surface of the base metal to a depth of 5.0 μm.