Non-oriented electrical steel sheet and a manufacturing method thereof

Non-oriented electrical steel sheet containing, by mass%, Si: 3.0% ~3.6%, Al: 0.50% ~1.25%, Mn: 0.5% ~1.5%, Sb or Sn or both: the Sb content [Sb], when expressed the Sn content is [Sn], [Sb] + [Sn] / 2 is 0.0025% ~0.05%, P: 0.010 % ~0.150%, Ni: 0.010% ~0.200%, C: having a predetermined chemical composition, such as 0.0010% ～0.0040%. The thickness of the non-oriented electrical steel sheet is 0.15Mm～0.30Mm. Non-oriented electrical steel sheet, when representing the thickness t and (mm), the magnetic flux density B50: "0.2 × t + 1.52" T or more, a magnetic flux density difference ΔB50: 0.08T or less, the iron loss W10 / 50 : 0.95 W / kg or less, and iron loss W10 / 400: having a magnetic characteristic represented by "20 × t + 7.5" W / kg or less. Ratio of the number of the grains carbide to the total number of intragranular carbides precipitated in crystal grains and grain boundary carbides precipitated at grain boundaries is 0.50 or less.