A dicing tape comprising a substrate sheet and a pressure-sensitive adhesive layer formed on one surface of the substrate sheet, wherein the substrate sheet comprises an upper layer in direct contact with the pressure-sensitive adhesive layer, an intermediate layer adjacent to the upper layer, and a lower layer adjacent to the intermediate layer, and an anti-extensibility (A) of the upper layer, an anti-extensibility (B) of the intermediate layer, and an anti-extensibility (C) of the lower layer satisfy the equation (I): B