| abstract |
The present invention provides a decorative sheet for floor material having adequate cushioning properties, excellent walking feeling (stability and safety in walking) and sufficient scratch resistance as a flooring material; the decorative sheet for floor material comprising: na decorative sheet intermediate having one or more layers laminated on the front surface of a base material sheet; and a synthetic resin backer layer formed on the back surface of the base material sheet, n nwherein the synthetic resin layer backer layer is formed from two or more layers including a hard layer and a soft layer, and at least the layer in contact with the base material sheet being a hard layer. |