An object of the present invention is to provide a novel golf ball having excellent spin performance on approach shots. The present invention provides a golf ball comprising a golf ball body and a paint film composed of at least one layer and formed on a surface of the golf ball body, wherein a base resin constituting an outermost layer of the paint film is a polyurethane obtained by a reaction between (A) a polyol composition and (B) a polyisocyanate composition, and a loss modulus (E″) at the temperature of −50° C. obtained by measuring a dynamic viscoelasticity of the polyurethane is 1.00×108 Pa or more.