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.