The invention provides a steel sheet for hard tinplate and a TFS steel sheet each having an excellent formability and a temper grade of T4 to DR9, and an efficient manufacturing method capable of selectively manufacturing these steel sheets by using raw materials having the same composition, wherein, the steel sheet for hard tinplate and a TFS steel sheet having a temper grade of T4 to DR9 is manufactured from raw materials having the same composition by changing a reduction ratio of temper rolling or double reduce rolling for ultra-low carbon aluminum killed steel C and P contents of which are so regulated as to satisfy a specific formula <1>: 1.6.times.C.times.10.sup.4+0.93.times.P.times.10.sup.3.gtoreq.70 . . . <1>.