Retroreflective sheet, license plate, and manufacturing method therefor

PROBLEM TO BE SOLVED: To provide a retroreflective sheet that offers a highly retroreflective property, and weather and chemical resistance required for outdoor use such as license plates.SOLUTION: A retroreflective sheet includes a retroreflective layer 110 and a polyurethane surface protection layer 148, where the surface protective layer 148 contains a reaction product of polyol, having at least either of a polyester skeleton and a polycarbonate skeleton, with a tri- or polyfunctional aliphatic isocyanate and has a glass transition temperature Tg of 50°C or higher and a loss tangent tanδ of 0.1 or less at 120°C.SELECTED DRAWING: Figure 1