<p>Disclosed is a reflective sheet characterized by comprising at least a surface layer portion and an inner layer portion. This reflective sheet is also characterized in that the surface layer portion contains 0.3-20 g/m2 of an inorganic powder and a polyolefin resin (C), and the inner layer portion contains a polyolefin resin (A) and at least one resin (B) which is incompatible with the polyolefin resin (A) at temperatures at which the polyolefin resin (A) can be stretched. The reflective sheet is further characterized in that the following relation: (n1 - n2)/n2 = 0.20 (wherein n1 represents the refractive index of the inorganic powder and n2 represents the refractive index of the polyolefin resin (C)) is satisfied in the surface layer portion, and the inner layer portion is provided with a pore.</p>
