In a decorative sheet including a surface layer and an adhesion layer, the surface layer is a polyurethane layer obtained by crosslinking using a curing agent and coating and drying of a straight chain polyurethane resin having a specified molecular weight and acid value, the polyurethane resin being obtained by reaction of a diamine chain extender agent with a polyurethane prepolymer obtained by reaction of a polycarbonate diol having an alicyclic structure, an aliphatic diol having a carboxyl group, and 4,4′-cyclohexylmethandiisocyanate.