The present invention provides a steel sheet excellent in workability, which may be used for components of an automobile or the like, and a method for producing the same. When the input control circuit 30 receives a DOWN signal from the frequency comparator 7, the input control circuit 30 outputs a negative value of a of the previous additionsubtraction result value. The action direction of the object is determined based on the determined directional calibration parameters and the current three-dimensional rotation matrix of the tracking marker. An adhesive with spacer disposed between the recess and the edge of the prisms is used to adhere the prisms each other to form the air gap therebetween.