A decorative material, which can express uneven irregular shapes due to the differences in the surface gloss state even when the thickness thereof is thin and which is high in productivity and which includes a substrate; an expression region, which is a recess or a salient; a picture pattern on the substrate which corresponds to the expression region; and an ionizing radiation-curable resin layer; wherein the ionizing radiation-curable resin layer is provided in a vicinity of an outline of the picture pattern except immediately above the picture pattern so as to have a stepwise gradation in gloss conditions, and wherein a viscosity of the ionizing radiation-curable resin layer is 0.1 to 1 Pas.