The present invention is a stretchable film including: a silicone main-chain type urethane layer and a silicone-pendant type urethane layer, wherein the silicone main-chain type urethane layer has a structure shown by the following general formula (1)-1 and/or (1)-2 and is formed on the silicone-pendant type urethane layer, and the silicone-pendant type urethane layer has a structure shown by the following general formula (2)-1 and/or (2)-2. The present invention provides a stretchable film having excellent stretchability and strength, with the film surface having excellent water repellency, together with a method for forming the same.本發明提供有優良的伸縮性及強度且膜表面之撥水性亦優良的伸縮性膜及其形成方法。一種伸縮性膜，其特徵為：具有下列通式(1)-1及/或(1)-2表示之結構之聚矽氧主鏈型胺甲酸酯層形成在具有下列通式(2)-1及/或(2)-2表示之結構之聚矽氧懸吊型胺甲酸酯層之表面。［化1］
