An aspect of the copper alloy sheet contains 5.0 mass % to 12.0 mass % of Zn, 1.1 mass % to 2.5 mass % of Sn, 0.01 mass % to 0.09 mass % of P and 0.6 mass % to 1.5 mass % of Ni with a remainder of Cu and inevitable impurities, and satisfies a relationship of 20≦[Zn]+7×[Sn]+15×[P]+4.5×[Ni]≦32. The aspect of the copper alloy sheet is manufactured using a manufacturing process including a cold finishing rolling process in which a copper alloy material is cold-rolled, the average crystal grain diameter of the copper alloy material is 1.2 μm to 5.0 μm, round or oval precipitates are present in the copper alloy material, the average grain diameter of the precipitates is 4.0 nm to 25.0 nm or a proportion of precipitates having a grain diameter of 4.0 nm to 25.0 nm in the precipitates is 70% or more.