Urethane resin composition, foamed urethane sheet, and synthetic leather

A urethane resin composition containing a urethane resin (A), water (B), and a surfactant (C) having no aromatic ring, and having a hydrophobic portion having 10 or more carbon atoms, wherein:

• the urethane resin composition has a carbonate structure (X) and an oxyalkylene structure (Y) derived from the urethane resin (A);
• the urethane resin (A) has an anionic group;
• the urethane resin (A) is a reaction product of a polyisocyanate (a1), a polyol (a2), a chain extender (a2′) having a hydroxyl group, and at least one glycol compound having a carboxyl group;
• the polyisocyanate (a1) contains 4,4′-diphenylmethane diisocyanate;
• the polyol (a2) is a polycarbonate polyol (a2-1), a polyether polyol (a2-2), or a combination thereof;
• the chain extender (a2′) having a hydroxyl group is ethylene glycol, diethylene glycol, triethylene glycol, propylene glycol, dipropylene glycol, 1,3-propanediol, 1,3-butanediol, 1,4-butanediol, hexamethylene glycol, saccharose, methylene glycol, glycerol, sorbitol, bisphenol A, 4,4′-dihydroxydiphenyl, 4,4′-dihydroxydiphenyl ether, or trimethylolpropane;
• and
• the glycol compound having a carboxyl group is 2,2-dimethylolpropionic acid;
• and
• the mass ratio of the carbonate structure (X) to the oxyalkylene structure (Y) [X/Y] is in the range of from 10/90 to 90/10.