A virus inactivating sheet is provided that can inactivate viruses adhering thereto even in the presence of lipids and proteins regardless of whether or not the viruses have an envelope. The virus inactivating sheet can inactivate viruses adhering thereto and includes a sheet body, and monovalent copper compound fine particles and/or iodide fine particles that are held by the sheet body. The virus inactivating sheet can inactivate various viruses. These viruses can be inactivated even in the presence of lipids and proteins.