Provided is an antiviral transfer sheet manufacturing method for increasing the density of an antiviral agent or antibacterial agent in a surface which becomes an upper-most layer after transfer. In particular, a manufacturing method that eliminates the need for a large amount of an antiviral agent and the like, and the opacity of the layer having antiviral function is provided. A functional layer 37 including an inorganic antiviral agent powder and a hard coat agent is formed on one surface of a base material sheet 31 by disposing on the base material sheet the inorganic antiviral agent powder 33, and positioning the hard coat agent 34 in layer shape from over the inorganic antiviral agent powder 33. Then, an adhesive layer 39 is formed on the functional layer 37 in contact with the functional layer 37 or via another layer, thereby manufacturing an antiviral transfer sheet 11.
