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 .