Urethane resin composition and moisture-permeable film

A urethane resin composition comprising:

• a urethane resin (X) containing, as essential raw materials, a polyol (A) that contains a polyol (al) having an oxyethylene group, and a polyisocyanate (B), wherein
• the polyol (A) further contains a polyester polyol (a2) containing a biomass-derived glycol (i) and a crystalline polybasic acid (ii) as raw materials,
• the polyol (A) further contains a chain extender (a3), and
• the polyol (A) has a hydroxyl equivalent in a range of 400 g/eq to 600 g/eq,
• an amount of the polyol (a1) having an oxyethylene group is in a range of 10% by mass to 30% by mass in a total amount of the raw materials constituting the urethane resin (X),
• an amount of the polyester polyol (a2) is a the range of 40% by mass to 70% by mass in the total amount of the raw materials constituting the urethane resin (X),
• an amount of the chain extender (a3) is in a range of 2% by mass to 6% by mass in the total amount of the raw materials constituting the urethane resin (X),
• an amount of the polyisocyanate (B) is in a range of 15% by mass to 25% by mass in the total amount of the raw materials constituting the urethane resin (X).