A problem to be solved by the present invention is to provide an aqueous urethane resin composition capable of forming a film, a coating film, or the like which has high refractive performance at a level usable for, for example, optical application and which satisfy excellent adhesion to various substrates and excellent blocking resistance. The present invention relates to an aqueous urethane resin composition including a urethane resin (A) and an aqueous medium (B), wherein the urethane resin (A) is produced by reacting a polyether-ester polyol (a1-1) with a polyisocyanate (a2), the polyether-ester polyol (a1-1) being produced by reacting an alkylene oxide adduct of a bisphenol compound with an aromatic polycarboxylic acid.
