PROBLEM TO BE SOLVED: To provide a transfer sheet in which a support base material can be easily peeled from a thin film layer in transferring a thin film layer and to provide a method for transferring a thin film layer.SOLUTION: There is provided a transfer sheet which comprises a thin film layer 11 and a support base material 12 for supporting the thin film layer 11 and has liquid absorbency. When there is virtually arranged a minimum rectangle Sq inscribed with the transfer sheet from a view at a position facing a surface of the transfer sheet, a straight line passing through the centroid C of the rectangle Sq is a reference line Ad. In a location along at least one reference line Ad, a dimensional change rate before and after immersion of the transfer sheet in a liquid material to be absorbed is different between the thin film layer 11 and the support base material 12.SELECTED DRAWING: Figure 3COPYRIGHT: (C)2020,JPO&INPIT【課題】薄膜層の転写に際して支持基材を薄膜層から容易に剥離することのできる転写シート、および、薄膜層の転写方法を提供する。【解決手段】転写シートは、薄膜層11と、薄膜層11を支持する支持基材12とを備え、吸液性を有する。転写シートの表面と対向する位置から見て、転写シートが内接する最小の矩形Sqを仮想的に配置したときの当該矩形Sqの重心Cを通る直線が基準線Adであり、少なくとも1つの基準線Adに沿った箇所において、転写シートの吸液対象の液状体への浸漬の前後における寸法変化率が、薄膜層11と支持基材12とで異なる。【選択図】図3