It is an object of the present invention to provide a sheet having a good transferring property, that is, a thermal transfer sheet which has high transfer sensitivity and good adhesion between a base material and a dye layer, and has high transfer sensitivity, and can be used for high speed printing and attain printed substance having a high density and sharpness, a protective layer transfer sheet which has a good transferring property and produces extremely low static electricity in transferring, and a printed substance which is superior in an antistatic property, plasticizer resistance and transparency.The present invention pertains to a sheet including a base material, wherein said sheet is (I) a thermal transfer sheet formed by forming a base material, an under coat layer and a dye layer in this order, or (II) a protective layer transfer sheet including peelably a protection transfer layered body including a conductive layer in at least a part of the surface of a base material and said under coat layer and said conductive layer are formed by using colloidal inorganic pigment ultrafine particles.