The present invention addresses the problem of providing an aqueous urethane resin composition having a high refractive index performance at a level usable for optical applications, and capable of forming a film or coating, etc., that has both excellent adhesiveness to and blocking resistance for various kinds of substrates. The present invention pertains to an aqueous urethane resin composition containing a urethane resin (A) and an aqueous medium (B) and characterized by the urethane resin (A) being obtained by reacting: a polyether ester polyol (a1-1) obtained by reacting an alkylene oxide adduct of a bisphenol compound with an aromatic polycarboxylic acid with a polyisocyanate (a2).
