A reflecting sheet of the invention is comprised of at least two, a surface layer portion and an inner layer portion, or more layers, and is characterized in that the surface layer portion contains at least a thermoplastic resin (C), the inner layer portion contains a thermoplastic resin (A), and at least one kind of thermoplastic resin (B) incompatible with the thermoplastic resin (A), reflected light intensity in a vertical direction has anisotropy by an incident direction when light is incident at an incident angle of 60 degrees with respect to the vertical direction of a plane of the reflecting sheet in the entire reflecting sheet including the surface layer portion and the inner layer portion, and that a ratio L1/L2, which is a ratio of reflected light intensity L1 in the vertical direction in an incident direction A1 where the reflected light intensity in the vertical direction is the highest to reflected light intensity L2 in the vertical direction in an incident direction A2 orthogonal to the incident direction A1, is 1.2 or more.