A polyurethane resin for moisture-permeable waterproof materials, obtainable by reacting an active hydrogen component with an organic polyisocyanate component, wherein the active hydrogen component comprises an oxyethylene group-containing high molecular weight diol, and a compound containing at least one active hydrogen atom and being represented by the following formula: wherein X 1 represents a residue produced by removing c piece(s) of active hydrogen atom(s) from an active hydrogen-containing compound having a valence of m selected from the group consisting of C 2 -C 20 polyhydric alcohols, polyether polyols obtained by adding alkylene oxide to C 2 -C 20 polyhydric alcohols, C 2 -C 20 aliphatic polyamines, and polyvalent thiol compounds, the c representing an integer satisfying the inequality: 1 ≤ c ≤ m, the m representing an integer of 2 to 20; X 2 represents a residue produced by removing one piece of active hydrogen atom from an active hydrogen-containing compound selected from the group consisting of C 2 -C 20 polyhydric alcohols, polyether polyols obtained by adding alkylene oxide to C 2 -C 20 polyhydric alcohols, C 2 -C 20 aliphatic polyamines, and polyvalent thiol compounds, and a plurality of X 2 s may be the same as or different from one another; X 1 and X 2 may be the same as or different from each other; Y represents a residue produced by removing all of carboxyl groups from an aromatic polycarboxylic acid having a valence of 3 or more, wherein an aromatic ring in Y consists of carbon atoms, the carbon atoms are each optionally bound to a halogen atom and/or a substituent other than a carboxyl group, and at least one of the carbon atoms has no substituent; a represents an integer of not smaller than 1; b represents an integer of not smaller than 0; and a and b satisfy the inequality: 2 ≤ a+b ≤ d-2, wherein d represents the number of hydrogen atoms bound to the carbon atoms forming the aromatic ring of the aromatic polycarboxylic acid when all of substituents including a carboxyl group in the aromatic polycarboxylic acid are substituted by hydrogen atoms, i.e., the number of substitutable sites on the aromatic ring. wherein X 1 represents a residue produced by removing c piece(s) of active hydrogen atom(s) from an active hydrogen-containing compound having a valence of m selected from the group consisting of C 2 -C 20 polyhydric alcohols, polyether polyols obtained by adding alkylene oxide to C 2 -C 20 polyhydric alcohols, C 2 -C 20 aliphatic polyamines, and polyvalent thiol compounds, the c representing an integer satisfying the inequality: 1 ≤ c ≤ m, the m representing an integer of 2 to 20; X 2 represents a residue produced by removing one piece of active hydrogen atom from an active hydrogen-containing compound selected from the group consisting of C 2 -C 20 polyhydric alcohols, polyether polyols obtained by adding alkylene oxide to C 2 -C 20 polyhydric alcohols, C 2 -C 20 aliphatic polyamines, and polyvalent thiol compounds, and a plurality of X 2 s may be the same as or different from one another; X 1 and X 2 may be the same as or different from each other; Y represents a residue produced by removing all of carboxyl groups from an aromatic polycarboxylic acid having a valence of 3 or more, wherein an aromatic ring in Y consists of carbon atoms, the carbon atoms are each optionally bound to a halogen atom and/or a substituent other than a carboxyl group, and at least one of the carbon atoms has no substituent; a represents an integer of not smaller than 1; b represents an integer of not smaller than 0; and a and b satisfy the inequality: 2 ≤ a+b ≤ d-2, wherein d represents the number of hydrogen atoms bound to the carbon atoms forming the aromatic ring of the aromatic polycarboxylic acid when all of substituents including a carboxyl group in the aromatic polycarboxylic acid are substituted by hydrogen atoms, i.e., the number of substitutable sites on the aromatic ring.