PURPOSE: To industrially advantageously produce the compound useful as an intermediate for synthesis of medicines by reacting a nitrogen-containing heterocyclic compound having an amino group with a dicarbonate in the presence of a specified tert-amine catalyst and terminating the reaction at a specified stage.

CONSTITUTION: With 1mol heterocyclic compound (e.g. ethyl-2-amino-4-thiazole acetate) having an amino group and containing a nirogen atom as a heteroatom, ≥1.2 mol dicarbonate (e.g di-tert-butyl dicarbonate) represented by the formula (R1 is an alkyl, an alkenyl or an aralkyl) is reacted in the presence of a tert- amine catalyst such as an aliphatic tert-amine (e.g. N,N,N',N'- tetramethylethylenediamine) or an aromatic tert-amine (e.g. N,N- dimethylbenzylamine) in which an aromatic ring is bonded through an alkylene group to a nitrogen atom. The reaction is terminated at a stage where the amount of the objective compound is within a range of ≤95% of the maximum yield to inhibit formation of by-products. Thus, the objective urethane compound can be obtained in a high yield under a mild condition.