Coating agent for leather, and leather on which coating by coating agent is formed

A coating agent for leather, the coating agent comprising:

• in terms of solid content ratio,
• (I) 50 to 80% by weight of an aqueous urethane resin;
• (II) 10 to 40% by weight of a matting agent;
• and
• (III) 1 to 30% by weight of a silicone acryl graft copolymer resin emulsion having a polyorganosiloxane represented by the following formula (1) and acrylic ester units or methacrylic ester units in which the weight ratio of the polyorganosiloxane relative to the acrylic ester units or the methacrylic ester units is 50:50 to 90:10 (as a solid content):
• wherein le and R2 are identical or different and each represent a substituted or unsubstituted monovalent hydrocarbon group having 1 to 20 carbon atoms (excluding a phenyl group), Ph is a phenyl group, R3 is a mercapto group-, acryloxy group-, or methacryloxy group- substituted alkyl group having 1 to 6 carbon atoms, or a vinyl group, X are identical or different and each represent a substituted or unsubstituted monovalent hydrocarbon group having 1 to 20 carbon atoms, Y are identical or different and each represent X or —[O-Si(X)2]d—X, at least two of X and Y being hydroxyl groups, Z is an alkyl group having 1 to 4 carbon atoms, an alkoxy group having 1 to 4 carbon atoms, or a hydroxyl group, “a” is a number of 0 to 1,000, “bl” is a positive number of 90 to 6,000, “b2” is a positive number of 1 to 4,000, “b1+b2” is a positive number of 91 to 10,000, “c” is a positive number of 1 to 50, and “d” is a positive number of 1 to 1,000, wherein the amount of diphenylsiloxane in the polyorganosiloxane represented by the general formula (1) is 15% by weight or more and 85% by weight or less.