Provided are a tubular structure having an aesthetically fine decorative layer with which borders of the layers in a circumferential direction are obscured, and a method of forming such a decorative layer on the tubular structure. The decorative layer includes axial-direction decorative rows arranged in a circumferential direction of a tubular body of the tubular structure. Each axial-direction decorative row includes covering regions that make a surface of the tubular body structure invisible and exposing regions that make the surface of the tubular body visible, and the covering and exposing regions are alternately arranged along an axial direction of the tubular body. An axial-direction decorative row has the exposing regions arranged such that a portion of the covering region in the next axial-direction decorative rows in the circumferential direction is partially situated between the two axially adjacent covering regions in the axial-direction decorative row with a clearance therebetween.
