Provided is a method for producing a polyurethane resin solution having a low tensile elasticity and a low elastic modulus and excellent elastic recovery under low temperatures. A method for producing a polyurethane resin solution, which comprises reacting an isocyanate-terminated prepolymer with a chain extender and/or a curing agent in an organic solvent, wherein said prepolymer is obtained by reacting a polyisocyanate compound and a polyether polyol (A) having a number average molecular weight of from 750 to 4,000, which is obtained by addition of an alkylene oxide with a polyoxytetramethylene diol or a polycarbonate diol having a number average molecular weight of from 500 to 2,500 as an initiator, using a composite metal cyanide complex catalyst.