| abstract |
(57) [Summary] [Problem] To provide a foam resin layer having a substantially uniform foam cell shape without generating toxic gas at the time of fire or burning, having a sense of volume, good texture, and little variation. Another object of the present invention is to provide a wallpaper excellent in pressure resistance. SOLUTION: In the decorative sheet, a foamed resin layer composed of an ethylene-vinyl acetate copolymer resin containing a foaming agent, an inorganic component, and a flame retardant and a decorative layer are sequentially provided on a base material layer. The copolymer resin has a vinyl acetate content of 20% or more and 22% or less and a melt flow rate of 45 g / 10 minutes or more and 80 g / 10 minutes or less. |