A heat-insulating wall comprising: a wall body whose hollow portion is a heat-insulating space; a gas circulation port which is disposed on the wall body and through which the heat-insulating space communicates with the outside; an open-cell urethane foam of a thermosetting urethane resin with which the heat-insulating space is filled by integral foaming; and a sealing material for sealing the gas circulation port, wherein the open-cell urethane foam comprises: a core layer; and a skin layer formed in the vicinity of an interface with the wall body and surrounding the core layer, each of the core layer and the skin layer comprises: a plurality of cells; a cell film portion which is formed at a location where the cells are adjacent to one another; a cell skeleton portion which is formed at a location where the cells are adjacent to one another and which is formed in such a manner that a distance between the adjacent cells is greater than a thickness of the cell film portion; a first through-hole formed so as to extend through the cell film portion; and a second through-hole formed so as to extend through the cell skeleton portion, the skin layer contains a larger number of the cell skeleton portions than the core layer, the plurality of cells communicate with one another through the first through-hole and the second through-hole, and each of the core layer and the skin layer further comprises an incompatible powder, having a diameter size larger than the thickness of the cell skeleton portion, the second through-hole is formed at an interface between the thermosetting urethane resin and the incompatible powder, not adhered to the thermosetting urethane resin. a wall body whose hollow portion is a heat-insulating space; a gas circulation port which is disposed on the wall body and through which the heat-insulating space communicates with the outside; an open-cell urethane foam of a thermosetting urethane resin with which the heat-insulating space is filled by integral foaming; and a sealing material for sealing the gas circulation port, wherein the open-cell urethane foam comprises: a core layer; and a skin layer formed in the vicinity of an interface with the wall body and surrounding the core layer, each of the core layer and the skin layer comprises: a plurality of cells; a cell film portion which is formed at a location where the cells are adjacent to one another; a cell skeleton portion which is formed at a location where the cells are adjacent to one another and which is formed in such a manner that a distance between the adjacent cells is greater than a thickness of the cell film portion; a first through-hole formed so as to extend through the cell film portion; and a second through-hole formed so as to extend through the cell skeleton portion, a plurality of cells; a cell film portion which is formed at a location where the cells are adjacent to one another; a cell skeleton portion which is formed at a location where the cells are adjacent to one another and which is formed in such a manner that a distance between the adjacent cells is greater than a thickness of the cell film portion; a first through-hole formed so as to extend through the cell film portion; and a second through-hole formed so as to extend through the cell skeleton portion, the skin layer contains a larger number of the cell skeleton portions than the core layer, the plurality of cells communicate with one another through the first through-hole and the second through-hole, and each of the core layer and the skin layer further comprises an incompatible powder, having a diameter size larger than the thickness of the cell skeleton portion, the second through-hole is formed at an interface between the thermosetting urethane resin and the incompatible powder, not adhered to the thermosetting urethane resin.