PROBLEM TO BE SOLVED: To provide a light-controlling sheet used for controlling the uptake of sun light into a building, enabling the efficient uptake of sun light in winter season, capable of being applied to the skylight of a building, also having good productivity and having no problem in its production cost.SOLUTION: A whole light-controlling sheet comprising a light-transmitting part and light-shielding parts is provided with that the light-shielding parts are obtained by arranging a plurality of straight units of the light-shielding parts having a prescribed angle toward the surface of the sheet at a prescribed pitch in one directional cross section in the sheet, and also the sheet is arranged at the skylight of the building, where the culmination altitude at winter solstice is &thetas；. By taking the height and width of the unit of light-shielding part in the light-controlling sheet as Tand Wrespectively, and by taking the refractive index of air as nand the refractive index of the light-transmitting part as n, and also by taking a refractive angle as &thetas；when the incident sun light goes into the light-transmitting part at the culmination altitude &thetas；of the winter solstice, then nsin(90°-&thetas；)=nsin&thetas；, and tan(T/W)=&thetas；are obtained according to Snell's law.
