A transfer sheet is provided, whereby a T-shirt or the like can be printed in few steps by means of an electronic image forming device that uses powdered toner, liquid ink, or the like containing a plastic resin. By means of mirror-image printing a picture pattern, which is an electronic image, onto a first sheet, aligning the first sheet and a second sheet, and heat-pressing, a coating is spread over a portion of the picture pattern printed onto the first sheet. The first sheet has a structure including a mold release layer, a resin layer, and a porous resin layer in a substrate, and the second sheet includes a mold release layer, a resin layer, an adhesive layer, and a colored porous resin layer in a substrate.