| 摘要 |
A decorative material is provided which possesses excellent surface properties, such as excellent staining resistance, marring resistance, scratch resistance, abrasion resistance, and anti-transferability to a cellophane pressure-sensitive adhesive tape, and can be produced at low cost. This decorative material comprises: a substrate having at least on its surface an active hydrogen-containing polar functional group; and, provided on the substrate, a two-component cured urethane resin layer and a surface resin layer of a crosslinked coating formed from a ionizing radiation curable acrylate resin, the two-component cured urethane resin layer having a structure of at least three layers, the crosslinking density of the intermediate layer being lower than that of each layer provided on both sides of the intermediate layer.
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