<p>The primary purpose of this invention is to provide a dimming sheet and a dimming panel that excel in terms of weather resistance and durability. This invention is a dimming sheet characterized by comprising a dimming layer in which two or more identically shaped regions that change the polarization or phase of transmitted light are formed at regular intervals and a weather-resistant adhesive layer that is laid out on one surface of the dimming layer and contains the following: an adhesive polymer obtained by crosslinking an acrylic copolymer and either a metal-chelate crosslinker or an isocyanate crosslinker; and a UV absorber that exhibits a transmittance of at most 60% with respect to light having a wavelength of 380 nm.</p>