The present invention provides a urethane resin composition including an anionic urethane resin (X) and water (Y). The anionic urethane resin (X) is produced using, as essential raw materials: a polyol (a) including a polycarbonate polyol (a1) produced using biomass-derived decanediol as a raw material; and a polyisocyanate (b) including an aliphatic polyisocyanate (b1) and an alicyclic polyisocyanate (b2). Furthermore, the present invention provides a dry coating formed from the urethane resin composition, and provides a synthetic leather including the coating as a skin layer. The polycarbonate polyol (a1) is preferably produced further using butanediol as a raw material. The molar ratio [(b1)/(b2)] of the aliphatic polyisocyanate (b1) to the alicyclic polyisocyanate (b2) is preferably within a range of 10/90 to 90/10.