To provide a polyol composition for manufacturing polyurethane foam capable of giving the foam having sufficient flame retardancy and a mechanical property even if the density of the foam is low.
The polyol composition (I) for manufacturing the polyurethane foam includes a flame retardant (A) having a P-C-O-P bond and a polyol (P) wherein (P) is a polyether polyol obtained by adding 1,2-alkylene oxide of 3 or more carbons to an active hydrogen-containing compound or a polyether polyol obtained by adding an alkylene oxide containing 1,2-alkylene oxide of 3 or more carbons as a major component and ethylene oxide thereto, and wherein the addition molar number x of the ethylene oxide for one active hydrogen is 0 to 20, the primary OH content y of the terminal hydroxyl group is 40 to 100%, and x and y of (P) satisfy the formula (1): y≥42.0x0.47(1-x/41).
MIYAJIMA TORU
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