The present invention provides a decorative material having a stereoscopic visual effect and a better feel. A decorative material comprising at least a base material, comprising a first region and a second region within a plane of the decorative material when seen in planar view, wherein the first region includes a peelable ink decoration layer disposed on the base material and a first recess formed immediately above the peelable ink decoration layer, and the second region includes a second recess deeper than the first recess.