| CPC B32B 37/025 (2013.01) [B32B 3/30 (2013.01); B32B 27/28 (2013.01); B32B 27/306 (2013.01); B32B 2307/7166 (2013.01)] | 20 Claims |

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1. A transfer sheet for forming a recessed and projecting shape, comprising:
a water-soluble resin layer that is formed of a water-soluble resin whose dissolving time in distilled water at 25° C. is 0.2 s/μm or more and 1.0 s/μm or less and includes recesses and projections on a first surface thereof; and
a water-insoluble resin layer that is stacked on the first surface,
wherein the water-soluble resin layer contains a latex.
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