[0001]The present invention relates to a grain-otiented electtical steel sheet having an intermediate layer containing a silicon oxide as a main component, which has excellent adhesion of an insulation coating, and a method for manufactudng the same. Priority is claimed on Japanese Patent Application No. 2019-5201, filed January 16, 2019, the content of which is incorporated herein by reference. [Background Art] [0002] Grain-oriented electrical steel sheets are used as iron core matetials for 15 transformers and the like, and are required to have magnetic properties represented by high magnetic flux density and low iron loss. [0003] In order to ensure the magnetic properties of the grain-oriented electrical steel sheet, a texture of a base steel sheet is controlled, for example, to an orientation (Goss 20 orientation) in which { 110} planes are aligned parallel to sheet surfaces and the < 1 00> axes are aligned in aroUing direction. In order to enhance accumulation of the Goss orientation, a secondary recrystallization process using AIN, MnS or the like as an inhibitor is widely used. [0004] 25 A coating is fotmed on a surface of the base steel sheet to reduce the iron loss of 1 the grain-01iented electtical steel sheet. This coating is formed to apply tension to the base steel sheet to reduce the iron loss of a single steel sheet, and also to reduce the iron loss of an iron core by ensuring an electrical insulating property between the grainoliented electrical steel sheets when the grain-01iented electlical steel sheets are stacked 5 and used. [0005] A grain-oriented electrical steel sheet having a three-layer structure of "base steel sheet 1/final-annealed film 2Ninsulation coating 3" shown in FIG. 7 as a basic stmcture is lmown as the grain-oriented electdcal steel sheet in which a coating is formed 10 on the surface of the base steel sheet. For example, a grain-oriented electrical steel sheet in which a final-annealed film containing forsterite (Mg2Si04) as a main component is formed on the surface of the base steel sheet and an insulation coating is f01med on a surface of the final-annealed film is known. Each of the final-annealed film and the insulation coating has functions of imparting insulating property and 15 imparting tension to the base steel sheet. [0006] The final-annealed film is formed, for example, by a reaction of an annealing separator containing magnesia (MgO) as a main component with the base steel sheet during a heat treatment held in a temperature range of 600°C to 1200°C for 30 hours or 20 more in final annealing in which secondary recrystallization occurs in the base steel sheet Further, the insulation coating is formed by applying a coating solution containing, for example, phosphodc acid or a phosphate, colLoidal silica, and a chromic anhydlide or a chromate to the base steel sheet after final annealing and then baking and drying the base steel sheet in a temperature range of 300°C to 950°C for 10 seconds or 25 more. 2 [0007] In order for the coatings to exl1ibit the desired tension and insulating property, these coatings should not peel from the base steel sheet, and these coatings are required to have high adhesion to the base steeL sheet. 5 [0008] The adhesion between the coatings and the base steel sheet is mainly ensured by an anchor effect due to unevenness of an interface between the base steel sheet and the final-annealed film. However, the unevenness of the inte1face also hinders a domain wall motion when the grain-oriented electrical steel sheet is magnetized, and thus also 10 becomes a factor which hinders an action of reducing the iron loss. Therefore, the following techniques have been implemented in order to reduce the iron loss of grainoriented electrical steel sheets by smoothing the above-descdbe.d interface and ensuring the adhesion of the insulation coating without the presence of the final-anneal.ed film. [0009] 15 For example, in order to improve the adhesion of the insulation coating to the smoothed surface of the base steel sheet, it has been proposed to form an intermediate layer (a base film) between the base steel sheet and the insulation coating. For example, Patent Document 1 discloses a method of applying an aqueous solution of a phosphate or an alkali metal silicate and forming an intermediate layer. Patent Documents 2 to 4 20 disclose a method of forming an externally oxidized type silicon oxide film as an 25 intermediate layer by performing a heat treatment on a steel sheet for several tens of seconds to several minutes in which temperature and atmosphere are appropriately controlLed. [0010] A coating structure of a grain-oriented electrical steel sheet in which an interface 3 5 between the base steel sheet and the coating is macroscopically and uniformly smoothed using an intermediate layer has a three-layer structure of "base steel sheet !/intermediate layer 2B/insulation coating 3" shown in FIG. 1 as a basic structme. [0011] The intermediate layer 2B made of an extemally oxidized type silicon oxide film exhibits a certain effect on improving the adhesion of the insulation coating 3 and reducing the iron loss due to smoothing of unevenness of an interface between the base steel sheet 1 and the intermediate layer 2B. However, in particular, the adhesion of the insulation coating is not sufficient for practical use, and thus technological development 10 is being promoted. [0012] For example, Patent Document 5 discloses a grain-oriented electrical steel sheet which has an externally oxidized layer containing silica as a main component and in which an oxide having a film thickness of 2 nm or more and 500 nm or less and 15 composed of one or more elements selected from iron, aluminum, titanium, manganese and chromium occupies 50% or less in a cross-sectional area ratio on the interface between the tension applying insulation coating and the base steel sheet. [Citation List] [Patent Document] 20 [0013] [Patent Document 1] Japanese Unexamined Patent Application, First Publication No. HOS-279747 [Patent Document 2] Japanese Unexamined Patent Application, First Publication No. H06-184762 25 [Patent Document 3] 4 5 Japanese Unexamined Patent Application, First Publication No. I-!09-078252 [Patent Document 4] Japanese Unexamined Patent Application, First Publication No. H07-278833 [Patent Document 5] Japanese Patent No. 4044739 [Summary of the Invention] [Problems to be Solved by the Invention] [0014] Although the grain-oriented electricaL steel sheet having an intermediate layer 10 containing a silicon oxide (for example, silicon dioxide (SiOz)) as a main component disclosed in the above-described patent document has improved adhesion to the insulation coating to some extent and has succeeded in reducing the iron loss (that is, smoothing the surface of the base steel sheet), it cannot be said that the adhesion to the insulation coating is sufficient. 15 [0015] An object of the present invention is to provide a grain-oriented electrical steel sheet having an intem1ediate layer containing a silicon oxide as a main component, which has excellent adhesion to an insulation coating, and a method for manufacturing the same, based on the above-described circumstances. 20 [Means for Solving the Problem] [0016] The gist of the present invention is as follows. [1] A grain-oriented electrical steel sheet according to an aspect of the present invention is a grain-oriented electrical steel sheet including a base steel sheet which 25 contains Si and Mn, an intermediate layer which is disposed on a surface of the base steel 5 5 sheet and contains a silicon oxide as a main component, and an insulation coating which is disposed on a surface of the intermediate layer, wherein a final-annealed film is substantially not present on a surface of the base steel sheet, and in a surface layer region, a Mn-depletion layer having a valley portion of a Mn content in which a Mn content is lower than an average Mn content of the base steel sheet in a region deeper than the smface layer region is provided, and a Mn-rich layer having a peak portion of a Mn content in which a Mn content is 10 higher than that in the valley p01.tion of the Mn content is provided in a region closer to a surface of the insulation coating than the Mn-depletion layer. [2] In the grain-oriented electrical steel sheet described in [1], in a profile for a depth of a Mn standardized optical emission intensity calculated using the following Equations 1-1 and 1-2 from data of an optical emission intensity and a measurement time 15 of Mn measured by a glow-discharge optical emission analysis for the grain-oriented 20 electrical steel sheet, when a point having a max.imum depth among points having a Mn standardized optical emission intensity of 0.9 is defined as a point A, the surface Layer region may be a region from the surface of the insulation coating to a depth of the point A, a point B at which the Mn standardized optical emission intensity is 0.50 or more and is the local maximum may be Located in the surface layer region, a point Cat which the Mn standardized optical emission intensity is the local minimum may be located between the point A and the point B in the swface layer region, the valley portion of the Mn content may be a region having a depth of 0.1 J.lm 25 before and after the point C, 6 the peak portion of the Mn content may be a region having a depth of 0.1 ~m before and after the point B, and when an intermediate depth between the depth of the point B and the depth of the point C is defined as a boundary depth, and the Mn standardized optical emission 5 intensity at the boundary depth is defined as a boundary Mn standardized optical emission intensity, the Mn-depletion layer may be a region from the boundary depth to the depth of the point A, and the Mn-rich layer may be present on the surface side of the insulation coating 10 from the point Band may be a region from a depth of a point having the same Mn standardized optical emission intensity as the boundary Mn standardized optical emission intensity to the boundary depth. Depth of d Jlm of each of measurement points=measuremen:t depth in unit Jlrn after measurement end/time in unit seconds until measurement endxmeasurement time in 15 unit seconds of measurement point ... Equation 1-1 Mn standardized optical emission intensity at depth of d ~m=optical emission intensity of Mn at depth of d J.Unlaverage optical emission intensity of Mn at depth of 25 ~tm to 30 ~tm ... Equation 1-2 [3] In the grain-oriented electrical steel sheet described in [2], the point Band 20 the point C in the surface layer region may satisfy a relationship of the following Equation 2. Mn standardized optical emission intensity at point B-Mn standardized optical emission intensity at point C2:_'().05 ... Equation 2 [4] In the grain-oriented electrical steel sheet described in [2] or [3], a distance 25 between the point A and the point B in a depth direction calculated from the following 7 Equation 3 may be 0 to 10.0 11m. Distance between point A and point B in depth direction at unit ~-tm=depth in unit Jlffi at point B-depth in unit Jlm at point A ... Equation 3 [5] In the g.rain-01iented electrical steel sheet described in any one of [2] to (4], 5 the insulation coating may contain no Si, in a profile for a depth of a Si standardized optical emission intensity calculated using the following Equations 2-1 and 2-2 from data of an optical emission intensity and a measurement time of Si measured by the glow-discharge optical emission analysis for the grain-oriented electlical steel sheet, the surface layer region may have a point D at 10 which the Si standardized optical emission intensity is the local maximum, and a distance between the point B and the point D in the depth direction calculated from the following Equation 4 may be 0 to 1.0 ~tm. Depth d Jlm of each of measurement {X)ints=measurement depth in unit Jllll after measw·ement end/time in unit seconds until measurement endxmeasurement time in unit 15 seconds of measurement point ... Equation 2-1 Si standardized optical emission intensity at depth of d ~tm=optical emission intensity of Si at depth of d Jlm/average optical emission intensity of Si at depth of 25 11m to 30 ~tm ... Equation 2-2 Distance in unit ~tm between point B and point D in depth direction=depth in 20 unit Jlm .at point B-depth in unit Jlm at point D ... Equation 4 [6] In the grain-oriented electrical steel sheet described in any one of [2] to [4], the insulation coating contain Si, when, in a profile for a depth of a Si standardized optical emission intensity calculated using the following Equations 2-1 and 2-2 from data of an optical emission 25 intensity and a measurement time of Si measured by the glow-discharge optical emission 8 analysis for the grain-oriented electrical steel sheet, and a profile for a depth of a Si difference quotient calculated using the following Equation 5-1, in the surface layer region, in a region in which the Si difference quotient is a negative value, a point at which the Si difference quotient is the local minimum and the 5 Si difference quotient is -0.5 or less is defined as a point V, and a point at which the Si difference quotient is the local maximum, is present on the surface side of the insulation coating from the point V, and is closest to the point V is defined as a point Z, and 10 15 in a profile for a depth of a Mn difference quotient calculated from the Mn standardized opticaL emission intensity using the following Equation 5-2, in the surface layer region, a point at which the Mn difference quotient is maximum is defined as a pointY, and a point at which the Mn ditlerence quotient is minimum is defined as a point X, and a point which is present in a region from the point X to the pointY and at which the Mn difference quotient is 0 is defined as a point W, a distance between the point W and the point Z in the depth direction calculated from the following Equation 6 may be 0 to 1.0 ~J.m, and the Mn difference quotient at the point Y and the Mn difference quotient at the point X may satisfy a relationship of the following Equation 7. Depth d p.m of each of measurement points=measurement depth in unit 11m after 20 measurement end/time in unit seconds until measurement endxmeasurement time in unit 25 seconds of measurement point ... Equation 2-1 Si standardized optical emission intensity at depth of d ~lm=optical emission intensity of Si at depth of d !J.Inlaverage optical emission intensity of Si at depth of 25 11m to 30 !J.m ... Equation 2-2 Si difference quotient at depth of d !lll1={ Si standardized optical emission 9 intensity at depth of d J.UU-Si standardized optical emission intensity at depth (d-h) Jlm}!h J.tm ... Equation 5-1 Mn difference quotient at depth d J.tm={ Mn standardized optical emission intensity at depth of d J.tm-Mn standardize.d optical emission intensity at depth (d-h) J.tm}/ 5 h J.tm ... Equation 5-2 10 15 Distance in unit ~tm between point W and point Z in the depth direction =depth in unit J.tm at point W-depth in unit J.tm at point Z ... Equation 6 Mn difference quotient at point Y-Mn difference quotient at point ~0.015 ... Equation 7 (here, in the above-described Equations 5-1 and 5-2, h indicates a sampling interval of the data in 11m in the glow-discharge optical emission analysis) [7] A method for manufacturing a grain-oriented electrical steel sheet according to another aspect of the present invention is a method for manufactudng the grainoiiented electrical steel sheet desc1ibed in any one of [1] to [6], including, a hot rolling process of heating and then hot-rolling a slab containing Si and :Mn and obtaining a hot-rolled steel sheet, a hot-band annealing process of performing hot-band annealing on the hot-rolled steel sheet and obtaining an annealed steel sheet, a cold rolling process of cold-rolling the annealed steel sheet once or twice or 20 more with intermediate annealing interposed therebetween and obtaining a cold-rolled steel sheet, a decarbulization annealing process of performing decarbulization annealing on the cold-rolled steel sheet and obtaining a decarburization-annealed steel sheet, a final annealing process of heating the decarburization-annealed steel sheet in a 25 state which an annealing separator having an MgO content of 10 mass% to 50 mass% is 10 applied to the surface of the decarbulization-annealed steel sheet, then removing the annealing separator on the surface, and obtaining a final-annealed steel sheet, an intermediate layer forming process of performing the1mal oxidation a1mealing on the final-annealed steel sheet and forming an intermediate layer on a surface 5 of the final-annealed steel sheet, and an insulation coating forming process of forming an insulation coating on the intermediate layer, wherein, in a cooling process of the final annealing process, when a final annealing temperature is 1100°C or higher, T1 is set to 1100°C, and 10 when the final annealing temperature is less than 11 00°C, T1 is set as the final annealing temperature, cooling in a temperature range ofTl to S'oooc is performed in an atmosphere of an oxidation degree (PH2o/Pm) of 0.3 to 100,000, and in a cooling process of the insulation coating fmming process, 15 cooling in a temperature range of 800°C to 600°C is performed in an atmosphere of an oxidation degree (PH2o!PI-u) of0.10 to 0.30 for aresidence time of 10 seconds to 60 seconds. [8] A method for manufacturing a grain-oriented electrical steel sheet according to still another aspect of the present invention is a method for manufacturing the grain- 20 oliented electrical steel sheet desclibed in any one of [1] to [6] , including, 25 a hot rolling process of heating and then hot-rolling a slab containing Si and Mn and obtaining a hot-rolled steel sheet, a hot-band annealing process of performing hot-band annealing on the hot-rolled steel sheet and obtaining an annealed steel sheet, a cold rolling process of cold-rolling the annealed steel sheet once or twice or 11 5 more with intermediate annealing interposed therebetween and obtaining a cold-rolled steel sheet, a decarbmization annealing process of performing decarbm-ization auneal.ing on the cold-rolled steel sheet and obtaining a decarburization-annealed steel sheet, a final annealing process of heating the decarbmization-annealed steel sheet in a state which an annealing separator having an MgO content of 10 mass% to 50 mass% is applied to the surface, then removing the annealing separator on the surface of the decarbm·ization-annealed steel sheet, and obtaining a final-annealed steel sheet, and an intermediate layer and insulation coating forming process of forming an 10 intermediate layer and an insulation coating on a surface of the final-annealed steel sheet in one process, wherein, in a cooling process of the final annealing process, when a final annealing temperature is 1100°C or higher, Tl is set to 1100°C, and when the final annealing temperature is less than 1100°C, Tl is set as the final annealing 15 temperature, cooling in a temperature range of T1 to 500°C is performed in an atmosphere of an oxidation degree (PH2o/Pm) of 0.3 to 100,000, in the intermediate layer and insulation coating forming process, an atmosphere in a temperature range of 800°C to 1150°C is set to an oxidation 20 degree (PH2oiPH2) of 0.05 to 0.18, and in a cooling process of the intermediate layer and insulation coating forming process, cooling in a temperature range of 800°C to 600°C is pe1fonned in an atmosphere of an oxidation degree (PH2o1PH2) of 0.10 to 0.30 for a residence time of 10 seconds to 60 25 seconds. 12 [Effects of the Invention] [0017] Accmding to the aspect of the present invention, it is possible to provide a grainoliented electrical steel sheet having an intermediate layer containing a silicon oxide as a 5 main component, which has excellent adhesion of an insulation coating, and a method for manufacturing the same. The fact that exceUent adhesion of the insulation coating (it may be simply described that adhesion is excellent) means that adhesion between the insulation coating and a layer below the insulation coating (the intermediate layer and the base steeL sheet) 10 is excellent. 15 [Brief Description of Drawings] [0018] FIG. 1 is a diagram schematically showing a coating structure of a grainoiiented electrical steel sheet having an intermediate layer and an insulation coating. FIG. 2 is a diagram schematically showing a profile (a Mn profile) for a depth of a Mn standardized optical emission intensity in the grain-oriented electrical steel sheet (Example 1) according to the present embodiment which has an insulation coating containing no Si. FIG. 3 is a diagram schematically showing a profile (a Mn profile) for a depth 20 direction of a Mn standardized optical emission intensity and a profile (a Si profile) for .a depth of a Si standardized optical emission intensity in the grain-oriented electfical steeL sheet according to the present embodiment which has the insulation coating containing no Si. FIG. 4 is a diagram schematically showing a profile (a Mn profile) for a depth of 25 a Mn standardized optical emission intensity and a profile (a Si profile) for a depth of a 13 Si standardized optical emission intensity in a grain-oriented electrical steel sheet (Example 14) according to the present embodiment which has an insulation coating containing Si. FIG. 5 is a diagram schematically showing a profile for a depth of a Mn 5 difference quotient and a profile for a depth of a Si difference quotient in the grainoriente. d electrical steel sheet (Example 14) according to the present embodiment which has the insulation coating containing Si. FIG. 6 is a diagram schematically showing a profile (a Mn profile) for a depth of a Mn standardized optical emission intensity in a grain-oliented electrical steel sheet 10 according to a related art having an insulation coating containing Si. FIG. 7 is a diagram schematically showing a coating structure of a conventional grain-oriented electrical steel sheet having a final-annealed film and an insulation coating. [Embodiments for implementing the Invention] 15 [0019] Hereinafter, a grain-oriented electfical steel sheet and a method for manufacturing the same according to an embcxliment of the present invention will be described in detail. In the following description, when a numerical range is indicated by "a lower 20 limit value to an upper limit value," it means .. the lower limit value or more and the upper limit value or less" unless otherwise specified. [0020] A. Grain-oriented electiical steel sheet A grain-oriented electrical steel sheet according to the present embodiment is a 25 grain-oriented electrical steel sheet having an intermediate layer containing a silicon 14 oxide as a main component on a surface of a base steel sheet in which a final-annealed film is substantially not present on the surface and having an insulation coating on a surface of the intermediate layer. The grain-oriented. electrical steel sheet has a Mndepletion layer having a valley portion of a Mn content in which a Mn content is lower 5 than an average Mn content of the base steel sheet in a region deeper than a surface layer region and has a Mn-rich layer having a peak portion of a Mn content in which a Mn content is higher than the valley portion of the Mn content in a region closer to a surface of the insulation coating than the Mn-depletion layer in the surface layer region. The average Mn content of the base steel sheet is an average value of the Mn 10 content in a region having a depth of25 to 30 ~m from a smface of the grain-oriented electrical steel sheet. [0021] More specifically, the grain-oriented electrical steel sheet according to the present embodiment is characte1ized in that, in a profile for a depth of a Mn standardized 15 optical emission intensity calculated using the following Equations 1-1 and 1-2 from data of an optical emission intensity and a measurement time of Mn measured by a glowdischarge optical emission analysis for the grain-oriented electlical steel sheet, when a point having a maximum depth among points at which the Mn standardized optical emission intensity is 0.9 is defined as a point A, the surface layer region is a region from 20 the surface of the insulation coating to the depth of the point A, a point B at which the Mn standardized optical emission intensity is 0.50 or more a and is the Local maximum is provided in the surface Layer region, a point C at which the Mn standardized optical emission intensity is the local minimum is provided between the point A and the point B in the surface layer region, the valley portion of the Mn content is a region having a 25 depth of 0.1 ~tm before and after the point C, the peak portion of the Mn content is a 15 region having a depth of 0.1 J.lm before and after the point B, and also, when an intermediate depth between a depth of the point B and a depth of the point C is defined as a boundary depth, and the Mn standardized optical emission intensity at the boundary depth is defined as a boundary 1-fn standardized optical emission intensity, the Mn- 5 depletion layer is a region from the boundary depth to the depth of the point A, and the Mn-rich layer is a region which is present on the surface side of the insulation coating from the point B and is located from a depth of a point having the same Mn standardized optical emission intensity as the boundary Mn standardized optical emission intensity to the boundary depth. 10 [0022] Depth d J.lm of each of measurement points=( actual measurement depth after measurement end, unit ~tm)/(time until me.asurement end, unit second)x(measurement time of measurement point, unit second) ... Equation 1-1 Mn standardized optical emission intensity at depth of d J.lm=optical emission 15 intensity of Mn at depth of d !J.mlaverage optical emission intensity of Mn at depth of 25 J.lm to 30 J.lm ... Equation 1-2 [0023] FIG. 1 schematically shows a coating structure of a grain-oriented elecuical steel sheet having an intermediate layer containing a silicon oxide as a main component 20 and an insulation coating on a swface of a base steel sheet in which a final-annealed film is substantially not present. The grain-oriented electrical steel sheet having the intermediate layer containing the silicon oxide as the main component on the surface of the base steel sheet in \lvhich the final-annealed film is substantially not present has a three-layer structure of "base steel sheet 1/intermediate layer 2B/insulation coating 3" 25 shown in FIG. 1 as a basic structure. 16 [0024] Here, the purpose behind "the final-annealed film being substantially not present" wiU be described. In a general grain-oriented electrical steel sheet, a final-annealed film composed 5 of oxides such as forsterite (Mg2Si04), spinel (MgAh04), and/or cordierite (Mg2Al4Sis016) is interposed between the base steel sheet and the insulation coating, and adhesion between the oxide fih11 (the final-annealed film and the insulation coating) and the base steel sheet is ensured by an anchor effect due to the complicated unevenness of the interface. When there is a portion in which the final-annealed film is not present 10 even locally, it is not possible to ensure the adhesion between the base steel sheet and the insulation coating at that portion. Therefore, the final-annealed film is fo1med to cover the entire surface of the base steel sheet. [0025] On the other hand, the grain-oriented electrical steel sheet according to the 15 present embodiment does not require the final-annealed film to ensure the adhesion of the insulation coating. In the grain-oriented electlical steel sheet according to the present embodiment, not only when the final-annealed film is locally absent, but also even when the final-annealed film is completely absent, the adhesion of the insulation coating can be ensured. Further, the complicated unevenness of the interface due to the final-annealed 20 film is not preferable for magnetic properties of the grain-oliented elecuical steel sheet. Therefore, from the viewpoint of magnetic properties, there is no merit to leaving the final-anneaLed fiLm, and preferabLy, the final-anneaLed film is completely absent. [0026] However, in a manufacturing process of the grain-oriented electrical steel sheet 25 according to the present embodiment, a situation in which the oxides such as forsterite, 17 spinel and cordierite are slightly fomted in a non-film fomt and also a situation in which the final-annealed film once formed slightly remains in a process in which it is removed are conceivable. The present embodiment does not preclude the presence of such oxides. That is, in consideration of such a form, it is defined that "the final-annealed 5 film is substantially not present". Specifically, in observation of a cross-section of the grain-oriented electrical steel sheet, an observation area of oxides such as forsterite, spinel and cordierite is less than or equal to an observation area of the intermediate layer, preferably equal to or less than 1/2 thereof, and more preferably equal to or less than 1110 thereof. Of course, it goes without saying that the best form is that in which the 10 observation area of the oxides such as forste1ite, spinel and cordierite is zero. [0027] The present inventors have found that, in an electrical steel sheet having the intermediate layer containing a silicon oxide as a main component on the smface of the base steel sheet, a region in which Mn is deficient is inevitably generated in a region 15 including the sutface side of the base steel sheet and the intermediate layer in a final annealing process. Further, the inventors have found as a result of further studies that Mn becomes rich in the region including the surface side of the base steel sheet and the intermediate layer by cooling under spe.cific conditions in the final annealing process and the process of forming the intermediate layer, and the adhesion of the insulation coating 20 is excellent in the grain-oriented electrical steel sheet having the region in which Mn becomes rich. Although it is not clear why the grain-oriented electrical steel sheet having the region in which Mn becomes rich has excellent adhesion of the insulation coating, it is considered to be because uneven distribution of Mn strengthens a chemical bond between 25 the intermediate layer and the base steel sheet 18 [0028] Hereinafter, the basic structure of the grain-01iented electrical steel sheet according to the present embodiment will be described, and then the grain-oriented electrical steeL sheet according to the present embodiment wilL be described with 5 reference to a profile obtained by the glow-discharge optical emission analysis (GDS). 10 In the following description, the reference numerals in the drawings will be omitted except when the drawings are referred to. [0029] 1. Three-layer stmcture 1-L Intermediate Layer The intermediate layer is formed on the surface of the base steel sheet and contains a silicon oxide as a main component. The intermediate layer has a function of adhering the base steel sheet and the insulation coating with each other in the present embodiment. 15 [0030] In the grain-oriented electrical steel sheet according to the present embodiment, the intermediate layer is a layer which is present between the base steel sheet which will be described later and the insulation coating which will be described later. The silicon oxide which is the main component of the intermediate layer is 20 preferably SiOx (x=LO to 2.0), and more preferably SiOx (x=LS to 2.0). This is because the silicon oxide is more stable. Silica (SiOz) can be formed when a heat treatment for forming the silicon oxide on the suliilCe of the steel sheet is sufficiently performed. [0031] In the present embodiment, using the silicon oxide as a main component 25 satisfies conditions of an Fe content of less than 30 atomic%, a P content of less than 5 19 5 atomic%, a Si content of 20 atomic% or more and less than 50 atomic%, an 0 content of 50 atomic% or more and less than 80 atomic%, and a Mg content of 10 atomic% or less as a composition of the intermediate layer. [0032] 1-2. Insulation coating The insulation coating 3 is formed on the surface of the intermediate layer 2B as shown in FIG. 1. The insulation coating 3 has functions of applying tension to the base steel sheet 1 to reduce iron loss of the grain-oriented electrical steel sheet and also ensuring an electrical insulating property between the grain-oriented electdcal steel 10 sheets when the grain-oriented electrical steel sheets are stacked and used. [0033] The insulation coating is not particularly limited, and c.an be appropriately selected and used from known ones according to the use and the like. TI1e insulation coating may be, for example, an organic-based coating or an inorganic-based coating. 15 Examples of the organic-based coating include a polyamine-based resin, an acryLic resin, an acrylic styrene resin, an alkyd resin, a polyester resin, a silicone resin, a fluoro-resin, a polyolefin resin, a styrene resin, a vinyl acetate resin, an epoxy resin, a phenol resin, a UI"ethane resin, a melamine resin, and the like. Examples of the inorganic-based coating include a phosphate-based coating, an aluminum phosphate-based coating, and an 20 organic-inorganic composite-based coating containing the above-described resin. [0034] When a thickness of the insulation coating is reduced, the tension applied to the base steel sheet is reduced, and the insulating prope1ty is also lowered. Therefore, the thickness of the insulation coating is preferably 0.1 11m or more, and more preferably 0.5 25 J.tm or more. On the other hand, when the thickness of the insulation coating exceeds 10 20 5 J.lm, cracks may occur in the insulation coating in the stage of forming the insulation coating. Therefore, the thickness of the insulation coating is preferably 10 Jllll or less, and more preferably 5 J.lffi or less. [0035] The thickness of the insulation coating can be measured by observing a cross section of the insulation coating (or the grain-oriented electrical steel sheet) with a scanning electron microscope (SEM) or a transmission electron microscope (TEM). Preferably, the thickness of the insulation coating can be measured using the 1EM in the same manner as the measurement of the thickness of the intermediate layer. 10 [0036] 15 The insulation coating may be subjected to a magnetic domain refinement treatment which forms local micro-strained regions or grooves, if necessary, by laser, plasma, mechanical, etching or other techniques. [0037] 1-3. Base steel sheet In the grain-oriented electrical steel sheet according to the present embodiment, the adhesion of the insulation coating is improved by having the intermediate layer mainly containing a silicon oxide in contact with the base steel sheet, having the Mndepletion layer in the surface layer region, and having the Mn-rich layer in a region 20 closer to the swface of the insulation coating than the Mn-depletion layer. The definitions of the Mn-depletion Layer and the Mn-rich layer will be described later. [0038] A configuration such as a chemical composition and a texture of the base steel sheet in the grain-oriented electrical steel sheet according to the present embodiment is 25 not directly related to the coating structtu·e of the grain-oriented electrical steel sheet 21 except that Si and Mn are contained as essential components. Therefore, the base steel sheet in the grain-oriented electrical steel sheet according to the present embodiment is not particularLy limited as long as operational effects of the grain-oriented electrical steel sheet according to the present embodiment can be obtained, and, for example, a base 5 steel sheet in a general grain-oriented electrical steel sheet may be used. Hereinafter, the base steel sheet in the grain-oriented electrical steel sheet according to the present embodiment will be described. 10 [0039] (1) Chemical composition A chemical composition of the base steel sheet of the general grain-oriented electrical steel sheet can be used as a chemical composition of the base steel sheet of the grain-oriented electrical steel sheet according to the present embodiment. The chemical composition of the base steel sheet contains, for example, the following elements. Unless otherwise specified, "%" used in the amounts of each of elements in the chemical 15 composition of the base steel sheet means mass%. A lower limit value and an upper limit value are included in a numerical limitation range described with ' in Example 9 except that the oxidation degree in the cooling process of the final annealing process, the oxidation degree in the cooling process of the 5 intermediate layer and insulation coating forming process, the heating temperature during the formation of the intermediate layer, and the oxidation degree in the cooling process of the intermediate layer and the insulation coating forming process were changed to the conditions shown in Table 2. 10 [0158] (Comparative examples 5 to 8) The grain-oriented electlical steel sheets of Comparative examples 5 to 8 were obtained by the same method as in Example 9 except that the oxidation degree in the cooling process of the final annealing process, the oxidation degree in the cooling process of the intermediate layer and insulation coating forming process, the heating 15 temperature dwing the formation of the intermediate layer, and the oxidation degree in 20 the cooling process of the intermediate layer and the insulation coating forming process were changed to the conditions shown in Table 2. [0159] (Evaluation results) Evaluation results are summarized in Table 1 and Table 2. For Examples 5 and 6 in Table 1 and Examples 13 and 14 in Table 2, the "oxidation degree in cooling process of insulation coating forming process" is described in the column of the "oxidation degree in cooling process of intermediate Layer and insulation coating forming process". Further, FIG. 2 shows the profile (the Mn profile) for the depth of the Mn 25 standardized opticaL emission intensity (of the grain-oriented electrical steel sheet having 69 an insulation coating containing no Si) of Example ll FIG. 4 shows the profile (the Mn profile) for the depth of the Mn standardized optical emission intensity and the profile (the Si profile) for the depth of the Si standardized optical emission intensity (of the grain-oriented electrical steel sheet having an insulation coating containing Si) of 5 Example 14, and FIG. 5 shows the profile for the depth of the Mn difference quotient and the profile for the depth of the Si difference quotient (of the grain-oriented electrical steel sheet having an insulation coating containing Si) of Example 14. 70 [0160] [Table 1] Experimental example of insulation coating containing no Si Oxidation Point A Poil1t B Mn Oridation degree in standardized lnsulation degree in Oxidation Heating cooling process Mn optical Distance Distance film residual Experi:mentaJ cooling degree when temperature of intennediate struJdardized emission between point between rate after example process of fmal intennediate when layer and Depth Depth optical intensity AandpointB poiniB and bending rumealing laye.r is fotmed intermediate i nsulation (pm) (JJlll) emission difference (f.lm) pointD 16mm annealing layer is layer is formed insulation emission between (J.tlll) ()llll) pointY and (%) fonned coating intensity point X process poinlB and fonning pointe process Example 9 1000 0.1 soooc 0.10 20.1 3.0 0.55 0.04 17.1 1.6 0.62 40 Example 10 1000 0.1 800°C 0.15 15.2 4:7 0.60 0.12 10.5 11 0.33 51 Example 11 1000 01 800°C 0.20 12.3 5.1 0 78 0.15 7.2 07 0.04 71 Example 12 1000 0.1 800°C 0.30 15.7 5.3 0.71 0.30 10.4 1.2 0.73 49 Example 13 1000 0.01 870°C 0.15 91 4.2 1.20 0.21 4.9 1.1 0.98 56 Ex.ample 14 1000 0.01 870°C 0.20 5.3 3.4 0.84 0.33 1.9 0.1 090 87 E.xample 15 0.3 0.01 870°C 0.20 98 4.4 1.10 0.21 5.4 0.2 071 80 Example 16 50000 0.01 870°C 0.20 13.9 5.5 0.66 0.12 8.4 0.4 0.55 76 Comparative 1000 0.1 800°C 0.05 14.2 5.2 0.20 0.02 9.0 2.1 0.01 14 example 5 Comparative 1000 0.1 870°C 0.40 20.1 7.6 0.34 0.03 12.5 3.5 0.01 12 example 6 Comparative 0.2 01 870°C 0.20 21.3 10 1 0.4.2 001 11.2 4.5 example 7 0.01 19 Comparative example 8 150000 01 870°C 0.20 28.1 6.5 0.11 001 21.6 21 001 8 72 [0162] As shown in Table 1 and Table 2, the grain-oriented electrical steel sheets of Examples 1 to 16 had a high residual ratio of the insulation coating in the adhesion test for bending (!) 16 mrn, and had better adhesion of the insulation coating than that in the 5 grain-oriented electricaL steel sheets of Comparative examples. [0163] That is, in the grain-oriented electrical steel sheet in which the base steel sheet contains Si and Mn as chemical components, the sutface of the base steel sheet has substantially no final-annealed film, the surface of the base steel sheet has the 10 intermediate Layer containing a silicon oxide as a main component, and the surface of the intermediate layer has the insulation coating thereon, when a point having the maximum depth among points having the Mn standardized optical emission intensity of 0.9 was defined as the point A, and a region from the surface of the insulation coating to the depth of the point A was defined as the surface layer region in the profile for the depth of 15 the Mn standardized. optical emission intensity obtained from data of the optical emission intensity and the measurement time of Mn measured by the glow-discharge optical emission analysis on the grain-oriented electtical steel sheet, the grain-oliented electrical steel sheet having the point B at which the Mn standardized optical emission intensity was 0.50 or more and was also the local maximum in the surface layer region was 20 excellent in adhesion of the insulation coating. [0164] Among Examples l to 16, those which further satisfy any of the following conditions had a higher residual rate of the insulation coating. In addition, those which satisfy all of the following conditions had a particularly high residual rate of the 25 insulation coating. 73 5 (1) The point C which is present between the point A and the point B in the surface layer region and bas the local minimum Mn standardized optical emission intensity and the point B satisfy Equation 2 (Mn standardized optical emission intensity at point B-Mn standardized optical emission intensity at point C2::0.05). (2) The distance between the point A and the point B in the depth direction is 0 to 10.0 ~tm. (3) Regarding Examples of the grain-oriented electtical steel sheets having an insulation coating containing no Si (that is, Examples 1 to 8), in the profile for the depth of the Si standardized optical emission intensity obtained from the data of the optical 10 emission intensity and the measurement time of Si measured by the glow-discharge 15 optical emission analysis on the grain-oriented electrical steel sheet, the smface layer region has the point D at which the Si standardized optical emission intensity is the local maximum value, and the distance between the point B and the D in the depth direction is 0 to 1.0 ~m. (4) Regarding Examples of the grain-oriented electrical steel sheets having an insulation coating containing Si (that is, Examples 9 to 16), when the point at which the Si difference quotient is the local minimum and the Si difference quotient is -0.5 or less is defined as the point V and the point at which the Si difference quotient is the local maximum and which is present on the surface side of the insulation coating from the 20 point V and is closest to the point Vis defined as the point Z in the surface layer region in a profile for the depth of the Si difference quotient obtained from the Si standardized optical emission intensity, and the point at which the Mn difference quotient is the local maximum value is defined as the pointY, and the point at which the Mn difference quotient is minimum is defined as the point X, and the point which is present in the 25 region from the point X to the pointY and has a Mn difference quotient of 0 is defined as 74 the point W in the surface layer region in the profile for the depth of the Mn difference quotient obtained from the Mn standardized optical emission intensity, a distance between the point \V and the point Z in the depth direction is 0 to 1.0 J.lm, and the Mn difference quotient at the pointY and the Mn difference quotient at the point X satisfy the 5 relationship of Equation 7 (Mn difference quotient at the pointY-Mn difference quotient at the point X2:0.015). [0165] When compared to Examples 1 to 16, the grain-otiented electrical steel sheets of Comparative examples 1 to 8 had a Low residual ratio of the insulation coating, and the 10 adhesion of the insulation coating was inferior to that in Examples 1 to 16. That is, although it is the grain-oriented electricaL steel sheet in which the base steel sheet contains Si and Mn as chemical components, the surface of the base steel sheet has substantially no final-annealed film, the surface of the base steel sheet has the intermediate layer containing a silicon oxide as a main component and the smface of the 15 intermediate layer has the insulation coating thereon, when a point having the maximum depth among the points having the Mn standardized optical emission intensity of 0.9 is defined as the point A, and the region from the surface of the insulation coating to the depth of the point A is defined as the surface layer region in the profile for the depth of Mn standardized optical emission intensity obtained from the data of the optical emission 20 intensity and the measurement time of Mn measured by the glow-discharge optical emission analysis on the grain-oriented electrical steel sheet, the grain-01iented electrical steel sheet not having the point B at which the Mn standardized optical emission intensity was 0.50 or more and was also the local maximum in the surface layer region did not have sufficient adhesion of the insulation coating. 25 [0166] 75 In Comparative examples 1, 2, 5 and 6, the oxidation degree of the atmosphere in the cooling process of the intermediate layer and the insulation coating forming process was out of a desired range. In Comparative examples 3, 4, 7 and 8, the oxidation degree of the atmosphere in the cooling process of the final annealing process 5 was out of a desired range. Therefore, the Mn standardized optical emission intensity of the comparative examples was out of a desired range. [0167] (Examples 17 to 20 and Comparative examples 9 to 19) The chemical composition of the slab was changed to the chemical composition 10 shown in Table 3, and a grain-oriented electrical steel sheet was obtained under the conditions shown in Table 4. The conditions other than the conditions shown in Table 3 were the same as in Example 1. The base steel sheets of Examples 17 to 20 contain Si of 0.80% to 7 .00%, Mn of 0.05% to 1.00%, C of 0.005% or less, and N of 0.0050% or less, and the remainder 15 thereof is composed of Fe and impurities. [0168] Examples 17 to 20 manufactured under preferable manufacturing conditions using slabs having a preferable chemical composition had a high residual ratio of the insulation coating. On the other hand, Comparative examples 9 to 19 manufactured 20 using slabs having no preferable chemical composition or manufactured under manufacturing conditions other than the preferable manufacturing conditions had a Low residual ratio of the insulation coating. The base steel sheets of the grain-oriented electrical steel sheets of Table 5 manufactured using slabs made of steels A toE in Table 3 were the base steel sheets having the chemical compositions of the steels A to E in 25 Table4. 76 [0169] [Table 3] Kind of c Mn s Se Si Acid-soluble Cu p N steel AI Steel A 0.053 0.01 0.004 0.001 3.30 0.032 0.05 0.010 0.0080 Steel B 0.062 0.05 0.004 0.001 3.40 0.028 0.15 0.013 0.0078 Steel C 0.048 0.10 0.005 0.004 3.01 0.024 0.01 0.090 0.0081 Steel D 0.067 0.30 0.007 0.005 3.47 0.021 0.25 0.011 0.0087 SteelE 0.045 0.50 0.006 0.001 3.60 0.027 0.10 0.050 0.0095 [0170] 5 [Table 4] Composition of base steel sheet Kind of c Mn s Se Si Acid-soluble Cu p N steel Al Steel A 0.002 0.01 0.002 0.001 3.30 0.001 0.05 0.010 0.0015 Steel B 0.001 0.05 0.001 0.001 3.40 0.001 0.15 0.013 0.0012 Steel C 0.001 0.09 0.002 0.001 3.01 0.001 0.01 0.090 0.0018 Steel D 0.002 0.29 0.001 0.005 3.47 0.001 0.25 0.011 0.0019 St.eel E 0.001 0.48 0.001 0.001 3.60 0.001 0.10 0.050 0.0014 77 [0171] [Table 5] Experimental example of insulation coating containing Si (component dependence) Oxidation Point A Point B Mn Oxidation degree in standardized Difference Insulation degree in Oxidation Heating cooling optical Distance Distance in film cooling degree temperature process of Mn ernission between between difference re·sidual Experimental Kmdof process of when when intermediate Depih Depth standardized intensity point A pointW quotient rate after example steel intermediate intermediate layer and optical and point between final layer is layer is insulation (l.tm) (IJIIl) emission difference. B and point Z pointY and bending rumealing fonned fo1med coating intensity between (~un) (j.on) point X (1)16mm process point B and (%) fonn:ing point C process Compru·ative 0.1 0.1 870°C 0.15 10.3 5.5 0.22 0.01 4.8 1.6 0.00 6 exrunple 9 Compantive Steel A 1000 0.1 870°C 0.15 20.6 3.6 0.27 0.02 17.0 1.1 0.00 15 exarnple 10 Comparative 1000 0.1 870°C 0.05 20.1 4.1 0.32 0.01 16.0 1.3 0.00 11 example 11 Comparative 0.1 0.1 870°C exarnple 12 0.15 9.5 5.1 0.36 0.04 4.4 1.2 0.01 16 Example 17 SteelB 1000 0.1 870°C 0.15 18.9 4.3 0.52 0.05 14.6 1.1 0.01 51 Compruative example 13 1000 0.1 870°C 0.05 19.3 3.6 0.22 0.03 15.7 1.2 001 23 Comparative 0.1 0.1 870°C 0.15 8.9 4.1 0.41 0.04 4.8 1.6 0.01 18 exarnple 14 Exrunple 18 Steel C 1000 0.1 870°C 0.15 16.9 7.3 0.66 0.12 96 0.9 0.42 69 Compru·ative 1000 0.1 870°C 0.05 17.8 6.3 0.38 0.02 11.5 2.1 001 19 exarnple 15 Comparative exarnple 16 0.1 0.1 870°C 0.15 8.1 4.3 0.32 0.03 3.8 3.5 0.01 16 Example 19 St.eel D 1000 0.1 870°C 0.15 15.1 11.2 0.88 0.32 3.9 0.9 0.46 76 Compruative 1000 0.1 870°C 0.05 14.3 8.9 0.46 0.01 5.4 2.1 om 24 exarnple 17 Comparative exarnple 18 0.1 0.1 870°C 0.15 6.5 8.0 0.40 0.03 ·1.5 3.5 0.01 27 Example 20 SteelE 1000 0.1 870°C 0.15 13.4 7.6 110 0.56 5.8 0.3 0.81 81 Compru·ative 1000 0.1 870°C 0.05 14.1 8.1 0.39 0.01 6.0 2.1 001 24 ~XaJ]ljl}e 19 78 [Industrial Applicability] [0172] Accmding to the aspect of the present invention, it is possible to provide a grainoliented electrical steel sheet having an intermediate layer containing a silicon oxide as a 5 main component and having excellent adhesion of an insulation coating, and a method for manufacturing the same. 10 15 [Btief Description of the Reference Symbols] [0173] 1 Base steeL sheet 2A Final-annealed film 2B Intermediate layer 3 Insulation coating a Peal< portion b Valley portion WE CLAIMS 1. A grain-oriented electrical steel sheet, comprising: a base steel sheet wl1ich contains Si and 11n; an intermediate layer which is disposed on a surface ofthe base steel sheet and contains a silicon oxide as a main component; and an insulation coating which is disposed on a surface of the intermediate layer, wherein a final-annealed film is substantially not present on a surface of the base steel sheet, and in a surface layer region, a Mn-depletion layer having a valley portion of a Mn content in which a Mn content is lower than an average Mn content of the base steel sheet in a region deeper than the surface layer region is provided, and a Mn-tich layer having a peak portion of a Mn content in which a Mn content is 15 higher than that in the valley pmtion of the Mn content is provided in a region closer to a surface of the insulation coating than the Mn-depletion layer. 2. The grain-oriented electrical steel sheet according to claim 1, wherein: in a profile for a depth of a Mn standardized optical emission intensity 20 calculated using the following Equations 1-1 and 1-2 from data of an optical emission intensity and a measurement time of Mn measured by a glow-discharge optical emission analysis for the grain-oriented electrical steel sheet, when a point having a maximum depth among points having a Mn standardized optical emission intensity of 0.9 is defined as apointA, 25 the surface layer region is a region from the surface of the insulation coating to a 80 depth of the pointA, a point B at which the Mn standardized optical emission intensity is 0.50 or more and is the local maximum is located in the surface layer region, a point C at which the Mn standardized optical emission intensity is the local 5 minimum is located between the point A and the point B in the smface layer region, 10 the valley portion of the Mn content is a region having a depth of 0.1 ~tm before and after the point C, the peak portion of the Mn content is a region having a depth of 0.1 11m before and atler the point B, and when an intermediate depth between the depth of the point B and the depth of the point C is defined as a boundary depth, and the Mn standardized optical emission intensity at the boundary depth is defined as a boundary Mn standardized optical emission intensity, the Mn-depletion layer is a region from the boundary depth to the depth of the 15 point A, and 20 the Mn-rich layer is present on the surface side of the insulation coating from the point B and is a region from a depth of a point having the same Mn standardized optical emission intensity as the boundary Mn standardized optical emission intensity to the boundary depth. Depth of d J.!rn of each of measurement points=measuremen:t depth in unit J.!lll after measmement e nd/time in unit seconds until measurement endxmeasmement time in unit seconds of measurement point ... Equation 1-1 Mn standardized optical emission intensity at depth of d ~Lm=optical emission intensity of Mn at depth of d 11rnlaverage optical emission intensity of Mn at depth of 25 25 11m to 30 11m ... Equation 1-2 81 5 3. The grain-oriented electrical steel sheet according to claim 2, wherein the point B and the point C in the surface layer region satisfy a relationship of the following Equation 2. Mn standardized optical emission intensity at point B-Mn standardized optical emission intensity at point C2:0.05 ... Equation 2 4. The grain-oriented electrical steel sheet according to claim 2 or 3, wherein a distance between the point A and the point B in a depth direction calculated from the following 10 Equation 3 is 0 to 10.0 ).till. Distance between point A and point B in depth direction at unit )lm=depth in unit ).tm at point B-depth in unit ~tm at point A ... Equation 3 5. The grain-oriented electrical steel sheet according to any one of claims 2 to 4, 15 wherein: the insulation coating contains no Si, in a profile for a depth of a Si standardized optical emission intensity calculated using the following Equations 2-1 and 2-2 from data of an optical emission intensity and a measurement time of Si measured by the glow-discharge optical emission analysis for 20 the grain-oriented electtical steel sheet, the surface layer region has a point D at which the Si standardized optical emission intensity is the locaL maximum, and a distance between the point B and the point Din the depth direction calculated from the following Equation 4 is 0 to 1.0 ).till. Depth d p.m of each of measurement points=measurement depth in unit 11m after 25 measurement end/time in unit seconds until measurement endxmeasurement time in unit 82 5 10 seconds of measurement _point ... Equation 2-1 Si standardized optical emission intensity at depth of d J.tm=optical emission intensity of Si at depth of d J.tmlaverage optical emission intensity of Si at depth of 25 ~1m to 30 ~m ... Equation 2-2 Distance in unit ~m between point B and point Din depth direction=depth in unit ~tm at point B-depth in unit ~tm at point D ... Equation 4 6. The grain-oriented electrical steel sheet according to any one of claims 2 to 4, wherein: the insulation coating contains Si, when, in a profile for a depth of a Si standardized optical emission intensity calculated using the following Equations 2-1 and 2-2 from data of an optical emission intensity and a measurement time of Si measured by the glow-discharge optical emission analysis for the grain-oriented electrical steel sheet, and a profile for a depth of a Si 15 difference quotient calculated using the following Equation 5-1, in the surface layer region, in a region in which the Si difference quotient is a negative value, a point at which the Si difference quotient is the local minimum and the Si difference quotient is - 0.5 or less is defined as a point V, and a point at which the Si difference quotient is the local maximum, is present on the surface side of the insulation 20 coating from the point V, and is closest to the _point V is defined as a point Z, and in a profile for a depth of a Mn difference quotient calculated from the Mn standardized optical emission intensity using the following Equation 5-2, in the surface layer region, a point at which the Mn difference quotient is maximum is defined as a pointY, and a point at which the Mn difference quotient is 25 minimum is defined as a point X, and 83 5 10 a fX)int which is present in a region from the point X to the pointY and at which the Mn difference quotient is 0 is defined as a point W, a distance between the point W and the point Z in the depth direction caLculated from the following Equation 6 is 0 to 1.0 Jlm, and the Mn difference quotient at the point Y and the Mn difference quotient at the point X satisfy a relationship of the following Equation 7. Depth d Jlm of each of measurement points=measurement depth in unit Jl111 after measurement end/time in unit seconds until measurement endxmeasurement time in unit seconds of measurement point ... Equation 2-1 Si standardized optical emission intensity at depth of d Jlm=optical emission intensity of Si at depth of d Jlm/average optical emission intensity of Si at depth of 25 J..t.m to 30 ~trtl ... Equation 2-2 Si difference quotient at depth of d Jlffi={ Si standardized optical emission intensity at depth of d Jlm-Si standardized optical emission intensity at depth (d-h) Jlm}lh 15 Jlffi ... Equation 5-1 Mn difference quotient at depth d Jlm={ Mn standardized optical emission intensity at depth of d Jlm-Mn standardized optical emission intensity at depth (d-h) Jlm}/ h !llll ... Equation 5-2 Distance in unit ~tm between point W and point Z in the depth direction=depth in 20 unit Jlm .at point \V-depth in unit Jlm at point Z ... Equation 6 25 Mn difference quotient at point Y-Mn difference quotient at point X~0.015 ... Equation 7 (here, iu the above-described Equations 5-1 and 5-2, h indicates a sampling interval of the data in !llll in the glow-discharge optical emission analysis) 84 5 10 7. A method for manufactwing the grain-oriented electrical steel sheet according to any one of claims 1 to 6, comprising: a hot rolling process of heating and then hot-rolling a slab containing Si and Mn and obtaining a hot-rolled steel sheet; a hot-band annealing process of performing hot-band annealing on the hot-rolled steel sheet and obtaining an annealed steel sheet; a cold rolling process of cold-rolling the annealed steel sheet once or twice or more with intermediate annealing interposed therebetween and obtaining a cold-tolled steel sheet; a decarburization annealing process of performing decarbmization annealing on the cold-rolled steel sheet and obtaining a decarbmization-rumealed steel sheet; a final annealing process of heating the decarburization-annealed steel sheet in a state which an annealing separator having a MgO content of 10 mass% to 50 mass% is applied to the surface of the decarbmization-annealed steel sheet, then removing the 15 annealing separator from the sw·face, and obtaining a final-annealed steel sheet; an intermediate layer forming process of performing thermal oxidation annealing on the final-annealed steel sheet and forming an intermediate layer on a surface of the final-annealed steel sheet; and an insulation coating forming process of forming an insulation coating on the 20 intermediate layer, 25 wherein, in a cooling process of the final annealing process, when a final annealing temperature is 11 oooc or higher, Tl is set to 1100°C, and when the final annealing temperature is less than ll00°C, T1 is set as the final annealing temperature, cooling in a temperature range of Tl to 500°C is performed in an atmosphere of 85 an oxidation degree (PH2o/PH2) of 0.3 to 100000, and in a cooling process of the insulation coating forming process, cooling in a temperature range of 800°C to 600°C is performed in an atmosphere of an oxidation degree (PH2o/Pm) of 0.10 to 0.30 for a residence time of 10 seconds to 60 5 seconds. 8. A method for manufactming the grain-oriented electrical steel sheet according to any one of claims 1 to 6, comprising: a hot rolling process of heating and then hot-rolling a slab containing Si and Mn 10 and obtaining a hot-rolled steel sheet; a hot-band annealing process of performing hot-band annealing on the hot-rolled steel sheet and obtaining an annealed steel sheet; a cold rolling process of cold-rolling the annealed steel sheet once or twice or more with intermediate annealing interposed therebetween and obtaining a cold-rolled 15 steel sheet; a decarbutization annealing process of performing decarburization annealing on the cold-rolled steel sheet and obtaining a decarbmization-annealed steel sheet; a final annealing process of heating the decarburization-annealed steel sheet in a state which an annealing separator having a MgO content of 10 mass% to 50 mass% is 20 applied to the surface of the decarbmization-annealed steel sheet, then removing the annealing separator on the surface, and obtaining a final-annealed steel sheet; and 25 an intermediate layer and insulation coating forming process of forming an intermediate layer and an insulation coating on a surface of the final-annealed steel sheet in one process, wherein, in a cooling process of the final annealing process, 86 when a final annealing temperature is 1100°C or higher, T1 is set to ll00°C, and when the final annealing temperature is less than 1100°C, T1 is set as the final annealing temperature, cooling in a temperature range of Tl to 500°C is performed in an atmosphere of 5 an oxidation degree (PH2o/PH2) of 0.3 to 100000, in the intermediate layer and insulation coating forming process, an atmosphere in a temperature range of 800°C to 1150°C is set to an oxidation degree (Pmo1PH2) of 0.05 to 0.18, and in a cooling process of the intermediate layer and insulation coating forming 10 process, cooling in a temperature range of 800°C to 600°C is performed in an atmosphere of an oxidation degree (PHzoiPHz) of 0.10 to 0.30 for a residence time of 10 seconds to 60 seconds.